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

The defendant is a person who operates C, a corporation established for the purpose of new occupation and miscellaneous wholesale business in Seongdong-gu Seoul Metropolitan Government.

1. No person who receives a false tax invoice shall be issued with a tax invoice without being supplied with goods or services;

Nevertheless, on November 27, 2015, the Defendant issued a tax invoice as if C had been supplied with goods or services equivalent to KRW 40,000,000 from D despite that C had not been supplied with goods or services from D, and received a false tax invoice of the total value of KRW 700,000,000 in total over 11 times from that time until March 31, 2016, as shown in the separate crime list.

2. No person who issues a false tax invoice shall issue any tax invoice without supplying any goods or services;

Nevertheless, on February 15, 2016, the Defendant issued a false tax invoice as if C supplied goods or services equivalent to KRW 100,000,000 to E, a stock company, although C did not supply goods or services to E at the above C office.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes on Part XII of the electronic tax invoice;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) and Article 10(3)1 of the Act on the Punishment of Tax Evaders and the Selection of Fines concerning the crime;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. Articles 70 (1) 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;