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

No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services, or a list of total tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government by entering it falsely.

1. The defendant is a person who performs landscaping, facility construction, etc. with the trade name called C in case of permanent residence B;

On March 12, 2009, the Defendant issued a tax invoice of 11 million won in total in the name of C to E operated by D, which is permanently residing at the permanent residence of the Republic of Korea on March 12, 2009.

From then on June 18, 2012, the Defendant issued, in the same manner, a tax invoice of a total of KRW 436,463,00 in 23 times, as indicated in the attached list of crimes, without supplying goods or services.

2. On January 22, 2010, the Defendant reported to the permanent resident tax office located in 2-15, the permanent resident tax office located in 2009, from July 1, 2009 to December 31, 2009, the Defendant supplied goods or services in total amount of KRW 100 million and issued the tax invoice after entering false facts in the list of the total tax invoice by buyer for the second period from July 1, 2009 to December 31, 2009.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to an accusation (including copies of tax invoices);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a tax invoice without supplying goods or services), Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (the issuance of a tax invoice without supplying goods or services); Article 10 (3) 3 of the Punishment of Tax Evaders Act (the issuance of a list of total tax invoices by customer); and

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

1. Detention at a workhouse;