If the defendant does not pay the above fine, KRW 100,000.

The defendant is the representative of C in the Gyeonglung-gun B.

1. On August 1, 2016, around August 1, 2016, the Defendant issued a false sales statement as if the Defendant had engaged in remodeling work equivalent to KRW 227,272,72,727 of the supply price, although there was no fact that the Defendant had supplied goods or services to the nuclear power plant located in the Daegu Northern-dong, Daegu Northern-dong.

2. On January 25, 2017, the Defendant filed a false list of invoices by customer at the time of filing a return on the second fixed value added tax return in 2016, as the Defendant did not supply goods or services at the Gu-U.S. tax office located in 179 as of January 25, 2017, and the fact did not exist that the Defendant supplied goods or services to the Gu-U.S.-U.-U.S. (hereinafter “S. tax office”) more than the supply price, and submitted a false list of invoices by customer at the time of filing the second fixed value added tax return.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation (the head of the Gu tax office);

1. Application of Acts and subordinate statutes to any person who commits a tax offense, date of such offense, facts constituting an offense, completion report, tax investigation report, copy of tax invoice, additional tax return by general taxable person, list of tax invoices by customer, copy of construction contract, deposit transaction statement by customer (A), certificate of business registration (C), written confirmation of transaction details, and partial certificates of registered matters (hereinafter more cost-added corporation);

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10(3)1 of the Punishment of Tax Evaders Act (a point of issuing false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (a point of submitting a sum table of tax invoices by seller entered in falsehood), and selection of fines for each crime;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act is not applicable, and the punishment of fines prescribed in the crime of violation of the Punishment of Tax Offenses Act is aggregated);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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