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

1. The Defendant: (a) had been operating B in his name from around 2012 to around 2013; (b) had failed to pay approximately KRW 43,000,000 of the value-added tax, etc.; (c) had been mind to continue operating the business under another’s name; (d) had registered the business under the name of another person; (c) had registered the business under the name of another person from around December 17, 2015, and operated the business from around December 2016 to December 2016.

Accordingly, the Defendant made business registration using another person's name for the purpose of evading tax evasion or compulsory execution.

2. Receipt of false tax invoices;

A. On December 1, 2016, the Defendant received a tax invoice of the amount equivalent to KRW 60,000,000 as if the Defendant had not received goods or services from E even though he had not received goods or services from E.

B. On December 12, 2016, the Defendant received a tax invoice of an amount equivalent to KRW 60,000,000 in the value of supply in the same manner as the entry in the above paragraph, from a non-permanent area around December 12, 201.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. Each protocol of the police interrogation of the accused (including parts concerning the questioning of the accused);

1. Written accusation and complaint;

1. Each tax invoice;

1. A report on the closure of criminal investigation, a protocol of interrogation of suspects, and a report on the closure of value-added tax investigation;

1. An application for business registration;

1. A report on the verification of the name of title;

1. Each specification of transactions;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Punishment of tax offenses under Article 10 (3) 1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices), Article 11 (1) of the Punishment of Tax Evaders Act (the receipt of tax invoices), and selection of fines, respectively;

1. Of concurrent crimes, the former part of Article 37, and Articles 38 (1) 2 and 50 of the Criminal Act: Provided, That the same shall not apply to the crimes of Article 2 of the judgment;