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

The Defendant is a person who runs accommodation business, etc. with a trade name called “D” in Syang-si.

1. No person liable to prepare and issue tax invoices pursuant to the added-value-added tax-related Acts that violate his/her obligation to issue them shall issue them;

around November 2, 2016, the Defendant provided E with services, such as performing 105,454,545 won or more, and did not issue a tax invoice to E even after receiving the payment, even if he/she provided the same day’s stock price 119,090,091 won or more, and did not issue a tax invoice even when he/she received the payment.

Accordingly, the Defendant supplied services equivalent to KRW 224,544,636 in total on two occasions, and did not issue a tax invoice even after receiving the payment.

2. Issuance of a false invoice and submission of a sum table of invoices by customer;

(a) No person who fails to supply goods or services to issue a false invoice shall issue an invoice under tax-related Acts on income;

On August 26, 2016, the Defendant sold 83,700,000 won of G land at the time of smuggling to F and issued a copy of invoice stating as if the price was paid.

(b) No person who fails to supply goods or services to which a list of total invoices by customer is to be submitted shall submit to the Government a false list of total invoices by customer under tax-related Acts of income;

On January 25, 2017, the Defendant sold F’s land located in G to F at an irregular place, even though there was no fact that the Defendant sold the land located in G to F at KRW 83,700,000, and submitted a false list of invoices by the seller as if he received the payment.

Summary of Evidence

1. Partial statement of the defendant;

1. Each police statement made to H and I;

1. To investigate the rules of transaction;