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

The Defendant is a person who actually operated D in Jeju City from March 10, 2006 to July 10, 2013.

1. From July 1, 2011 to September 30, 201, the Defendant received from E a false invoice of KRW 250 million in total, as if he/she was supplied with goods or services equivalent to KRW 350 million in total, although he/she had not received goods or services equivalent to KRW 250 million from E (representative F) and from G (representative H). However, he/she received from E a false invoice of KRW 250 million in total, as if he/she had received goods or services equivalent to KRW 350 million in total.

2. Notwithstanding the fact that the Defendant was supplied with goods or services equivalent to KRW 290,240,000,000 from October 1, 2011 to December 31, 201, the Defendant received two copies of a false invoice from E, as if he was supplied with goods or services equivalent to the above amount, as if he were supplied with such goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement of H;

1. A written accusation;

1. Investigation report (F telephone call for reference);

1. Details of investigation reports (Submission of I Investigation Data), and payment of taxes by disguised enterprises in 2011;

1. Application of Acts and subordinate statutes to the general taxable person’s value-added tax return (01 to December 31, 201), the total tax invoice (01 to September 30, 201), the total tax invoice (01 to September 30, 201), the general taxable person’s value-added tax return (from October 01 to December 31, 2011), the total tax invoice by buyer (from October 01 to December 31, 2011), the total tax invoice by seller (A), the total tax base return on corporate tax, and accompanying statements (detailed specifications of construction cost)

1. Article 10 (3) 2 of the Punishment of Tax Evaders Act (amended by Act No. 12172, Jan. 1, 2014) and the former Punishment of Tax Evaders Act (amended by Act No. 12172, Jan. 1, 2014);

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act shall apply to concurrent crimes;