If the defendant does not pay the above fine, 500,000 won shall be one day.

The Defendant is a person who, from May 2012 to November 2016, operated an “E Authorized brokerage office (the change of the name to F Authorized brokerage office on November 11, 2016)” aimed at real estate brokerage, etc. located in Yangsan-si D.

No tax invoice shall be issued or received without being supplied with goods or services pursuant to the provisions of the Value-Added Tax Act, and no list of total tax invoices by purchase and sale office shall be submitted to the Government by stating in falsity the list of total tax invoices by purchase and sale office.

1. Issuance of tax invoices;

A. On August 17, 2016, the Defendant issued a copy of the tax invoice of KRW 110,000,000 to the employees of the said G, although the fact was not a fact that the Defendant provided the service to G, the Defendant issued the tax invoice of KRW 110,00 to the said G.

B. On October 17, 2016, the Defendant issued a tax invoice of KRW 100,000,000 to the employees of the KAH, even though the Defendant did not supply the service to the KAW, the Defendant issued the tax invoice of KRW 1,00,00 to the employees of the KAH.

(c)

On November 22, 2016, the Defendant issued a copy of the tax invoice of KRW 130,000,000 to the employees of the said G despite the fact that the Defendant provided the said G with the service.

2. On January 24, 2017, the Defendant submitted a list of total tax invoices by customer to G, a false statement of total amount of KRW 230,00,000,000, which is the supply price of KRW 130,000,00, and the supply price of KRW 100,000, not to supply services to G, in the gold-gu office located in Busan, Busan, not to supply the said G, and to G, even though there was no fact that he provided the services to the K, the Defendant submitted a list of total tax invoices by customer.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes on an accusation and tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) against criminal facts, and Article 10(3)3 of the Punishment of Tax Evaders Act (the aggregate table of tax invoices for false sales punishment) of the Punishment of Tax Evaders Act.