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

The defendant is a person who operates C in Ulsan Nam-gu B.

No aggregate table of tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate table.

On July 25, 2010, the Defendant filed a false list of tax invoices for individual suppliers in the amount of KRW 993,032,00,000, total supply value of KRW 177,045,00, in total three times from that time to January 25, 2012, even though there was no fact that the Defendant was supplied with goods or services from D, and submitted a false list of tax invoices for individual suppliers in the amount of KRW 993,00,000, in total, from that time to January 25, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report of value-added tax;

1. Application of revised tax base return and additional revised Acts and subordinate statutes;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (excluding Article 38 (1) 2 of the Criminal Act, and including the amount of the fine by each violation);

1. Each crime listed in the table of crime committed on which the sentence is to be pronounced: 10,00,000 won of each fine ¡¿ 3 times = 30,000,000 won;

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;