When the defendant does not pay the above fine, 100,000 won.

The Defendant is a person who runs a culture business in the name of “C” in the Gun of Jeonnam-do.

1. No person who issues a false tax invoice shall issue or receive an invoice under tax-related Acts without supplying or receiving goods or services;

Nevertheless, around January 31, 2015, the Defendant issued a false statement of KRW 470,000,000, total supply value by the same method seven times from May 13, 2015, as shown in the list of crimes in the attached Table, as if the Defendant had not supplied goods or services to Hud Fishery Co., Ltd., a fisheries company, even though there was no supply of goods or services, and as if it had been supplied, issued a false statement of KRW 150,000,000 in total.

2. No person who submits a list of total invoices by customer shall submit to the Government a false list of total invoices by customer under tax-related Acts of income without supplying or receiving goods or services;

Nevertheless, on February 11, 2016, the Defendant filed a report on the purchase and sale of 18,000 won at a tax office in South-Namnam-gun, Nam-gun, Seoul-do, and in 2015 C, even though C did not supply goods or services to Pudi, the Defendant filed a false statement on the list of accounts by customer, stating that C provided goods or services equivalent to 470,000,000 won for fisheries to Pudidi, and submitted it to the other tax office in Korea.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of a list of total invoices by customer and a copy of sales invoice;

1. Application of the transaction details table and deposit slip Acts and subordinate statutes;

1. Punishment of Tax Evaders Act (the issuance of false tax invoices) and Article 10 (3) 2 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10 (3) 4 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false customer) and the selection of fines for each crime;

1. The former part of Article 37 of the Criminal Act, Article 38(1)2 of the Criminal Act, and Article 50 of the Act on the Aggravation of Concurrent Crimes.