2. Where the defendant fails to pay the above fine, one hundred thousand won.

On December 5, 2014, the Defendant was sentenced to five years of imprisonment with prison labor at the Cheongju District Court for fraud, etc., and the judgment became final and conclusive on February 16, 2015.

Defendant

A is a person who was the representative director of the D Co., Ltd. (hereinafter referred to as “D”) established for the purpose of wholesale and retail business from July 1, 2009 to June 1, 2013 in Cheongju-si, Seowon-gu, Seowon-gu, Seoul.

1. Even if the Defendant did not commit an act of being issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services, the Defendant received a false tax invoice as if he was supplied with the goods or services equivalent to KRW 266,169,090, even though he did not receive any goods or services from E on or around March 31, 2013.

2. Although a tax invoice under the Value-Added Tax Act is not issued without supplying goods or services, the Defendant issued a false tax invoice as if he/she supplied goods or services equivalent to KRW 296,582,054, although the fact at the same place was not the fact that he/she supplied goods or services to E, and issued a false tax invoice as if he/she supplied goods or services equivalent to KRW 254,874,763, although the fact at the same place was not the fact that he/she supplied goods or services to E, on May 31, 2013, even though he/she supplied goods or services to E, and issued a false tax invoice as if he/she supplied goods or services equivalent to KRW 347,586,100, even though he/she did not supply goods or services to E at the same place on June 30, 2013.

Summary of Evidence

1. Defendant's legal statement;

1. Each legal statement of witness F and G;

1. A protocol concerning the police interrogation of the accused;

1. Statement of police statement related to G and H;

1. Application of the Acts and subordinate statutes of each of the defendants, written accusation, supplementary protocol, examination records on suspicion of crimes, list of total tax invoices by customer (1 January 2013), three copies of D tax invoices, three copies of E tax invoices, three copies of E tax invoices, and each of them;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (Selection of Fine) concerning the relevant Act and the selection of punishment for the crime;