If the defendant fails to pay the above fine, 50,000 won shall be one day.

A person who actually operates (State) C in Seo-gu Incheon Metropolitan City, and no person shall issue or receive a tax invoice without supplying goods or services under the provisions of the Value-Added Tax Act, and shall not issue a tax invoice with false entries.

1. Nevertheless, the Defendant received false purchase tax invoices: (a) between January 1, 201 and June 30, 2011, during the first taxable period from around 2011 to June 30, 2011; (b) as the Defendant received false purchase tax invoices amounting to KRW 100,50,000 of the supply value in D as if he was supplied with goods or services despite the absence of the supply of goods or services; and (c) received a false purchase tax invoice amounting to KRW 99,840,00 of the supply value in E.

2. Issuance of false sales tax invoices;

A. From January 1, 201 to June 30, 2011, the Defendant issued two copies of false sales tax invoices as if the Defendant supplied goods or services worth KRW 41,00,000,000 in total, including KRW 35,000,000 on June 25, 2011, and KRW 6,000,000 on June 30, 201.

B. From January 1, 2011 to June 30, 2011, the Defendant issued a false sales tax invoice as follows: (a) during the first taxable period between January 1, 2011 and June 30, 2011; and (b) notwithstanding the fact that there was no fact that goods or services were supplied, the Defendant issued a false sales tax invoice as if he provided goods or services equivalent to KRW 65,00,000 in value to G.

Summary of Evidence

1. Defendant's legal statement;

1. The police suspect interrogation protocol of H;

1. Total tax invoice by buyer (1) and total tax invoice by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by January 2011;

1. Application of Acts and subordinate statutes to an accusation and a report on termination of value-added tax investigation;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;