Defendant

If A does not pay the above fine, it shall be 100.

Defendant

A Co., Ltd. was established on November 8, 2016 for the purpose of livestock products distribution and sales business, etc., and was engaged in business with a location in Gosung-gun C, and Defendant A is the representative director of the said Co., Ltd.

1. Defendant A

(a) No invoice shall be issued or issued without being supplied with goods or services supplied with a false invoice;

Nevertheless, on December 1, 2016, the Defendant issued an invoice of KRW 70 million in the supply value of KRW 70 million in the supply value to D, in a false manner, and issued an invoice of KRW 50 million in the supply value to E in the same manner on the same day, as in the absence of the fact that the Defendant supplied D with money equivalent to KRW 70 million in the said office, and issued a false invoice of KRW 50 million in the supply value to E in a false manner.

(b) No one shall submit a false list of invoices by seller or seller without supplying or being supplied with goods or services to be submitted a list of total invoices by customer;

Nevertheless, on February 10, 2017, the Defendant, even though there was no fact that goods or services were supplied to D, F, E, or G at the above corporation B office, prepared a false aggregate table of accounts by customer, and submitted it to the National Tax Service, as if he supplied goods or services, the Defendant had prepared a false aggregate table of accounts by customer.

2. In order to prevent a violation against Defendant A’s issuance of invoices and submission of a list of total account statements by customer, the Defendant Company B, who is an employee under his control, neglected to exercise due care and supervision over the pertinent business, thereby allowing Defendant A to issue an invoice containing false information as above, and submitted a list of total account statements by customer.

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation and a criminal report (to be accompanied by telephone communications as an accuser and related data);

1. Management of invoices and a sum table of invoices;