If the defendant does not pay the above fine, 50,000 won.

The act of delivering or receiving the tax invoice under the provisions of the Value-Added Tax Act without supplying the goods or services under the provisions of the Value-Added Tax Act.

As of March 25, 2009, the Defendant registered the business with the trade name of “B” in the same Daegu Tax Office. On March 25, 2009, the facts at the above B Company’s office located in the Daegu-gu Dong-gu, Daegu-gu, even though there was no supply of goods or services, the Defendant prepared and issued a copy of the sales tax invoice as if he supplied goods equivalent to KRW 20,000,000 of the supply price to D.

In addition, the Defendant prepared and issued the false sales tax invoice equivalent to KRW 801,351,00 over 39 times, as shown in the list of crimes in the attached Table, from around the above time to January 31, 2010.

Summary of Evidence

1. Police suspect interrogation protocol of the accused;

1. A written accusation;

1. Application of the statutes governing copies of tax invoices;

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. The remainder except for the issuance of tax invoices to E on January 31, 2010 in the list of crimes in the holding: Before each of the former Punishment of Tax Evaders Act was amended by Act No. 9919, Jan. 1, 2010

2. The term “former Punishment of Tax Evaders Act”

Article 11-2(4)1 (Selection of a fine)

(b) The portion of issuance of tax invoices for E on January 31, 2010 entered in the list of crimes in the holding: Article 10(3)1 of the Punishment of Tax Evaders Act (Selection of Fines)

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act (the former part of Article 4 (1) of the former Punishment of Tax Evaders Act and Article 20 of the Punishment of Tax Evaders Act shall not apply to the restriction on concurrent crimes, but the fine for each crime shall be aggregated);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;