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

1. No person who is liable to prepare and deliver the tax invoice under the provisions of the Value-Added Tax Act shall enter false matters in it;

On October 15, 2004, the Defendant sold building materials equivalent to KRW 850,00,000 to E, a representative, at the C office operated by the Defendant in Dong-gu Incheon, Dong-gu, Incheon, and issued a tax invoice stating that he sold 1,850,000 won or more than the actual sales amount.

From May 30, 2005 to May 30, 2005, the Defendant issued 4 copies of the tax invoice for false entry in which the sum of KRW 7,000,000 is excessive than the actual purchase amount to D and F who supplied building materials more than 4 times in total, as shown in the attached list of crimes (1) in the same place.

2. No tax invoice under the Value-Added Tax Act shall be issued unless the goods or services are supplied under the Value-Added Tax Act;

On April 7, 2005, the Defendant prepared and delivered a tax invoice of KRW 27,500,000 of the supply value as if the Defendant did not supply goods or services to H, the representative of G, even though he did not supply the goods or services at the above C Office.

The Defendant, from November 30, 2005 to November 30, 2005, prepared and issued a tax invoice of KRW 69,922,000 in total, without supplying goods or services, at the same place as indicated in the separate crime list (2).

Summary of Evidence

1. Each police interrogation protocol against the accused;

1. Written answers of H, I, J, and K;

1. A copy of each tax invoice (Evidence No. 2, 37, 52, 65, 108);

1. C Customer inquiry table;

1. A list of total sales tax invoices (as of February 2, 2004);

1. Application of Acts and subordinate statutes to investigation reports (Evidence records 106 pages);

1. Relevant provisions concerning facts constituting an offense and the former tax evasion in the choice of punishment;