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

1. No business operator shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, for the purpose of tax avoidance, the Defendant:

A. On June 16, 2012, at the Pohang Port Tax Office, located in the center of the Northern-gu, 346, registered as “D” by using C’s name in the civil service center;

B. On June 26, 2012, the above Pohang Port Tax Office registered the F’s business by using the E’s name in the civil service center.

2. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

On June 30, 2012, the Defendant issued a false tax invoice (sale) in the name of “D” office located in “D” office located in “D” office located in North-gu, Northern-si, Northern-si, and the Defendant issued a false tax invoice (purchase) in the name of “D” with the content that “F” supplied goods equivalent to KRW 440,290,90 to “D”, notwithstanding the absence of the fact that the said “F” supplied goods to the said “D.”

Summary of Evidence

1. Defendant's legal statement;

1. Protocol concerning the examination of suspect of each police officer regarding C and E;

1. Each police statement made to H and I;

1. Application of the statutes governing copies of tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting an offense, Article 11(1) (the point of issuing a false tax invoice) of the Punishment of Tax Evaders Act, Article 10(3)1 (the point of issuing a false tax invoice) of the Punishment of Tax Evaders Act, Article 10(3)1 (the point of issuing a false tax invoice) of the Punishment of Tax Evaders Act, and the choice of fines;

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

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;