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

[Criminal record] On January 29, 2015, the Defendant was sentenced to one year of imprisonment for a crime of fraud in the Daegu District Court Port Branch Branch of the Daegu District Court on February 6, 2015 and the judgment became final and conclusive on February 6, 2015.

[Criminal facts] The Defendant is a person who runs the wholesale business of used industrial machinery from C to D in the name of racing.

1. No person liable to prepare and issue a tax invoice pursuant to the added-value tax law that issues false tax invoice shall enter false tax invoice into and issue it;

Nevertheless, on August 9, 2013, the Defendant issued a tax invoice stating as if he supplied for 320 million won in the supply price, and issued tax invoice to F Co., Ltd., F Co., Ltd., F Co., Ltd., a false entry of tax invoice and issuance of tax invoice.

2. He/she shall not issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services that are not in real transactions;

A. On August 12, 2013, the Defendant was issued a tax invoice to the effect that D was supplied with parts of the factory machinery at the supply price of KRW 11.8 million from G without being supplied goods or services from G by the Defendant around August 12, 2013.

B. On September 30, 2013, the Defendant was issued a tax invoice to the effect that D received 60 million won in supply value from F Co., Ltd. without being supplied goods or services from F Co., Ltd. on or around September 30, 2013.

As a result, the Defendant received a total of 160,18 million won tax invoice in total on two occasions without being supplied with goods.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement 1. H 1.