Where a defendant fails to pay a fine, 50,000 won shall be one day.

A person liable to prepare and issue a tax invoice under the Value-Added Tax Act and a person liable to submit a tax invoice by buyer to the Government shall not issue it.

Nevertheless, the Defendant supplied D with events equivalent to KRW 123,791,000 of supply value from January 1, 201 to November 11, 201, and KRW 119,350,000 from around 12th of the same month to around 19th of the same month, and for the Defendant’s supply of events equivalent to KRW 119,350,000 from around 12th of the same month to 19th of the same month.

1. From January 1 to February 23 of the same month, the supply price of Toluene amounting to 103,564,000 won and the supply price of 37,847 won did not prepare and issue a tax invoice.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to the written accusation of the head of North Daegu Tax Office;

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

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Taking into account the fact that a person has been punished by a fine of 20 million won (a fine of 10 million won in the appellate court) and a fine of 15 million won (a fine of 5 million won (a fine of 5 million won) for a tax offense with a reason for sentencing under Article 334(1) of the Criminal Procedure Act with regard to an order of provisional payment, etc. multiple times of criminal conduct.