If the defendant does not pay the above fine, 50,000 won.

The Defendant is a person who has been engaged in the manufacturing industry under the trade name of “D” in Busan-gu C.

No act of delivering or receiving a tax invoice under the provisions of the Value-Added Tax Act without being supplied with the goods or services.

1. On July 28, 2010, the Defendant issued three copies of tax invoices worth KRW 189,840,000 in total supply value in the name of Company D, even though the Defendant did not supply goods or services to Company F, and issued three copies of tax invoices worth KRW 189,840,000 in the name of Company D, from around that time to September 29, 2010 as shown in the attached Table 1, respectively, in the same manner as shown in the attached Table 1.

Accordingly, the Defendant issued three false sales tax invoices worth KRW 386,890,000 in total supply value.

2. On October 25, 2010, the Defendant, at the foregoing D office, received two copies of tax invoices worth KRW 365,000,000 in total supply value on two occasions in the following manner as shown in attached Table 2 by November 25, 2010, including the receipt of a tax invoice of KRW 175,00,000 in the above F’s supply value from F, notwithstanding the fact that the Defendant had not received goods or services from F, even though there was no fact that it had been supplied by F.

As a result, the Defendant received a false purchase tax invoice equivalent to KRW 365,000,000 in total supply value.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. Examination protocol of the accused by prosecution;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

1. Decision 1,500 on the punishment of concurrent crimes sentenced under the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (in addition, without applying Article 38 (1) 2 of the Criminal Act, the amount of fine for each violation shall be calculated separately);