The defendant of "2017 Highest 229" is the representative of L Co., Ltd. and D Co.

1. On October 5, 2009, the Defendant: (a) stated D Co., Ltd.’s office located in Changwon-si, Changwon-si; (b) stated D Co., Ltd.’s office located in Changwon-si, Seoul; (c) stated D Co., Ltd.’s back of Promissory Notes (R) consisting of KRW 29,823,000 at par value issued by D Co., Ltd. as U representativeV in SGyeongnam-si, Kim Jong-si without authority; and (d) affixed U’s seal prepared in advance on the back.

Accordingly, for the purpose of exercising, the Defendant forged endorsement under U. representative name, which is a statement on the rights and obligations of promissory notes, which are securities.

2. The Defendant, at the same time, at a place as in the foregoing paragraph 1, exercised a security event, issued to the representative X of W Co., Ltd., who was aware of the forgery a promissory note that forged the endorsement as above, as if it were duly endorsed, as if it were actually endorsed, for the purpose of paying the package price.

3. Violation of the Punishment of Tax Evaders Act;

A. On March 31, 2012, the Defendant issued a copy of a tax invoice stating as if the Plaintiff supplied goods or services equivalent to KRW 269,105,000 for supply price, even though the Defendant did not supply goods or services to the L Company, at the office of the L Company in Changwon-si, Changwon-si, Y.

B. On April 30, 2012, the Defendant issued one copy of the tax invoice stating false facts as if it supplied goods or services equivalent to KRW 118,45,000, although D Company did not supply goods or services to L Company, at the same place.

On March 31, 2012, the Defendant issued a tax invoice stating false amount of 182,525,000 won as if it supplied goods or services to P Co., Ltd., even though D Co., Ltd. did not supply goods or services to P Co., Ltd., the Defendant issued a tax invoice stating the amount of 182,525,00 won.

b)a summary of the evidence;