When the defendant does not pay the above fine, 150,000 won.

The defendant was the representative director of Busan Dong-gu 105 Dong Dong-gu 904, and C was established for the purpose of selling Do, retail/petroleum products, which was established on June 1, 2009, and was closed on December 31, 2013.

No person who is obligated to prepare and issue a tax invoice (including an electronic tax invoice) pursuant to the provisions of the Value-Added Tax Act shall issue a tax invoice or make a false entry therein.

Even though the Defendant supplied via the oil broker D with the supply price of KRW 50,00,00 via the supply price of KRW 692,846,076 on January 2013, 2013, the Defendant did not issue a tax invoice for an amount equivalent to the supply price of KRW 552,00,00 via the supply price of KRW 791,929,40 on February 2013, 2013, via the supply price of KRW 1,484,75,482 via the supply price of KRW 1,052,00,000 via the supply price of KRW 791,929,40 on July 2, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. Written confirmation of the draft D;

1. A written accusation and a report on the results of on-site inspections;

1. A detailed statement of sales of non-data; a detailed statement of sales of non-data for each date; a statement of brokerage through non-data for each date; and a list of shipment;

1. Notice of tax investigation results, copy of decision, and notice of change in income amount;

1. Summary order;

1. Application of the Acts and subordinate statutes verifying the closure of business;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act concerning the crime and the selection of fines;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;