Defendant

If A does not pay the above fine, it shall be 100.

Defendant

A is the representative of Defendant B of the 301 company with limited liability in the Gunsan-si D Building, and the business attitude of Defendant B of the limited company is the construction business, and the type of trees is the construction machinery contract and the construction machinery leasing business.

1) On October 31, 201, Defendant A prepared a processing tax invoice for the supply of equipment rent of KRW 68,50,000 as equipment rent, and on November 30, 201 of the date of issuance on October 31, 201, at the office of a company B with limited liability located in the third floor of the D Building in the Gun-si, Sinsan-si, Sinsan-si, for the purpose of supply of equipment rent of KRW 47,40,000 as equipment rent, and on December 30, 2010 of the date of issuance, the date of issuance, for the purpose of supply of equipment rent of KRW 33,200,00 as equipment rent of KRW 149,100,00 as if the service was supplied for equipment rent of KRW 149,100,000.

2) The Defendant Limited Company B, at the above date and place, committed the Defendant’s act of violation as above.

Summary of Evidence

1. Statement by the defendant in court;

1. Three-time protocol concerning the examination of the suspect of the police against the accused;

1. A written statement;

1. Application of Acts and subordinate statutes to an accusation, or a copy of tax invoice;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Article 10(3)1 of the Punishment of Tax Offenses Act and the selection of fines, respectively;

(b) Defendant Limited Company B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act

1. Defendants subject to aggravated concurrent crimes: The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrent crimes in Article 38 (1) 2 of the Criminal Act is not applicable, and the punishment of fines prescribed in the crime of violation of the Punishment of Tax Evaders Act is aggregated);

1. Defendant A to be detained in a workhouse: Articles 70 and 69 (2) of the Criminal Act;

1. Defendants of the provisional payment order: Article 334(1) of the Criminal Procedure Act