Defendant

A fails to pay the above fine; 50.

B. Notwithstanding the fact that the Defendant had not supplied goods or services from July 1, 2011 to December 31, 2011, from the said State B to the said State, the Defendant, on September 22, 2011, visited the National Tax Service’s website at the office of the said State-U.S. and issued a false electronic tax invoice stating “380,500,000” in the supply value column, and “38,050,000” in the supply value column to the supplier column, and “38,050,000,00” to the supplier column.

C. Notwithstanding the fact that the Defendant had not supplied goods or services from July 1, 2011 to December 31, 2011, from the said State B to the said State, the Defendant: (a) visited the National Tax Service’s website at the National Tax Service’s office around November 10, 201; (b) connected the supplier’s column to the supplier’s column; and (c) issued the supplier’s column to the supplier’s column; (b) “Ncup 3.015; (c) Ncup n/k2.7.10; (d) Ncup n/k3.0*10; (e) “Ncup n/k3.0”; and (e) “213,642,250” in the supply value column; and (e) “21,364,225” in the tax amount column.

2. The Defendant (State)B, the representative of the Defendant, committed the above-mentioned act in relation to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application of each electronic tax invoice statute;

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply); and Article 10 (3) 1 of the former Punishment of Tax Evaders Act; and Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); and

1. Defendants from among concurrent crimes: the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act; and

1. Defendant A at a workhouse: Articles 70 and 69(2) of the Criminal Act;

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