When the defendant does not pay the above fine.

Around July 29, 2011, the Defendant, in collusion with name-free boxes (C), and D, issued 87 copies of sales tax invoices of total supply value of 8,68,281,843 won to six business parties on a total amount of 87 occasions, as shown in the attached list of crimes, even if the Defendant did not supply goods or services to SPE, even though he did not supply goods or services from July 19, 201 to October 31, 201, including the issuance of one falsely recorded sales tax invoice of 152,280,000 won as if he supplied goods or services to SPE to SP Co., Ltd. without any fact that the Defendant supplied goods or services to SP.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation or a copy of a completion report on data investigation;

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

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act concerning the crime (necessary and concurrent imposition of fines)

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Articles 70 and 69(2) of the former Criminal Act (amended by Act No. 12575, May 14, 2014).

1. Article 62 (1) and (2) of the Criminal Act (The following consideration shall be made again for the reasons for sentencing);

1. Reasons for sentencing under Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. The scope of applicable sentences: Imprisonment for a year and six months from June to fifteen years, and a fine of 866,828,184 won to two thousand won,167,070,460 won;

2. Where the area of mitigation (one year and six months to two years respectively) (special mitigation factors) is minor in the actual amount of profit (special mitigation factors) of the category 2 (five billion won or more, three0 billion won or more, or less) including the receipt of false tax invoices under special Acts, etc. in the application of the sentencing criteria for taxation (a decision of type).

3. Determination of sentence: Imprisonment with prison labor for two years, suspended execution for three years, and the crime of issuing a false tax invoice of KRW 900 million shall interfere with the legitimate exercise of national tax collection authority;