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

Defendant

A is a person who actually operates C (Representative D) in Ulsan Nam-gu, Ulsan-gu.

1. Violation of the Punishment of Tax Evaders Act - Issuance of false tax invoices;

A. On May 16, 2016, the Defendant, around May 16, 2016, issued a false tax invoice as if he/she supplied services equivalent to KRW 102,00,000 to the (ju) E, although there was no fact that he/she supplied goods or services to the said C office, and that fact was not a fact that C has supplied goods or services to the (ju) E.

B. Around June 28, 2016, the Defendant, around June 28, 2016, issued a false tax invoice as if he/she supplied services equivalent to KRW 102,00,000 to the (ju) E, although there was no fact that he/she supplied goods or services to the said C office; and that fact, C did not supply goods or services to the (ju) E.

2. Violation of the Punishment of Tax Evaders Act - Around July 21, 2016, the Defendant submitted a false list of total tax invoices by entry and seller to the public official in charge of the buyer’s tax invoice, stating in falsity the supply of goods or services equivalent to the total value of KRW 204,00,000, even though C did not have supplied goods or services to (E)E, on the grounds that the Defendant filed a false list of total tax invoices by entry and seller.

3. Violation of the Punishment of Tax Evaders Act - Duties to issue tax invoices;

A. On June 2, 2016, the Defendant provided CF with a service of maintaining and repairing CCTV installed in Busan city buses, etc. on or around June 2, 2016, and did not issue a tax invoice even if the Defendant received KRW 112,200,000 in return.

B. Around August 1, 2016, the Defendant did not issue a tax invoice even if he received KRW 112,200,000 in return for the provision of services for maintaining and repairing CCTV installed in the city bus, etc. to CF around August 1, 2016.

Summary of Evidence

1. Defendant's legal statement;

1. Protocol of examination by the tax official with regard to G;

1. Two copies of the tax invoice;

1. A supply contract and a contract for maintenance and repair of a system for processing digital image information for vehicles;

1. A written accusation;