When the defendant does not pay the above fine.

1. No person who violates the Punishment of Tax Evaders Act by issuing a false tax invoice shall issue a tax invoice under the Value-Added Tax Act, without supplying any goods or services;

On January 31, 2016, the Defendant issued a tax invoice without supplying goods or services and received part of the value of supply in return, and issued 69 copies of the tax invoice consisting of 2,65,807,150 won from the time of December 31, 2016, although there was no fact that the Defendant supplied goods or services to the supplier “C Company A”, “D',” “5,030,000 won” in the “C Company B” office located in North-gu, Daegu-gu, Daegu-gu, Seoul-gu, without supplying the goods or services to the D main place, and issued 69 copies of the tax invoice consisting of 2,65,807,150 won.

2. No person who is required to prepare and issue a tax invoice under the Punishment of Tax Evaders Act in violation of the Value-Added Tax Act by issuing a false tax invoice shall issue it by entering it in falsity;

On March 31, 2016, the Defendant issued five copies of the tax invoice in which the sum of the actual supply values is KRW 33,930,00,000, which is the actual supply value of KRW 2,420,00,000, as shown in the separate sheet of crime (2) from that to December 31, 2016, the Defendant issued five copies of the tax invoice in which the sum of supply values is KRW 372,739,700,00, as shown in the separate sheet of crime (2).

Summary of Evidence

1. Court statement of the defendant (which is made on the sixth trial date);

1. A list of invoices by seller and seller:

1. A list of transactions;

1. Application of Acts and subordinate statutes to report completion of value-added tax;

1. The issuance of a false tax invoice under Article 10(3)1 and (5) of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) concerning the relevant criminal facts and the choice of punishment.