2. Where the defendant does not pay the above fine; 50.

The defendant is the representative of Changwon-si Mucompo-gu B (State).

1. Notwithstanding the fact that a person liable to issue a tax invoice under the Value-Added Tax Act fails to issue a false tax invoice on or around October 22, 2010, the Defendant issued a false tax invoice on or around October 31, 2010 with the price of supply 15,00,000,000 won, and the fact that the Defendant issued a false tax invoice on or around December 31, 2010 with the price of supply 122,00,000,000 won, with the tax invoice 12,20,000,000 won, with the tax invoice 12,00,000,000 won, with the tax invoice 12,20,000,000 won, with the tax invoice 10,000,000 won, with the tax invoice 15,000,000 won, with the tax invoice 10,005,000 won as the tax invoice 30.

2. On November 23, 2010, the Defendant received from D a copy of a tax invoice stating as if he had received services equivalent to KRW 135,000,000, even though he had not been supplied with goods or services at the above Section B (State) office.

3. On December 17, 2010, the Defendant received a tax invoice as if he were supplied with the services equivalent to KRW 265,000,000 from E, even though he was not supplied with goods or services at the above Section B office.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation and a written accusation;

1. Application of Acts and subordinate statutes to each copy of tax invoice;

1. Relevant provisions of the Punishment of Tax Offenses Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of false entry in tax invoices), Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices without supply of goods or services), and the selection of fines for each crime;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. Detention at a workhouse;