When the defendant does not pay the above fine, 100,000 won.

The defendant in Gangnam-gu Seoul Metropolitan Government D was in office as a representative director.

Defendant,

A. On or around December 9, 2014, the company’s office received a false tax invoice as if the company received goods or services equivalent to KRW 150,000,000 from the supply price, even though the company had not received goods or services from the non-art design of the company to issue a false invoice, even though the company had not received the supply of goods or services;

(b) at the same place on the 23th of the same month, having received a false tax invoice as if the goods or services were supplied in an amount equivalent to 100,000,000 won, although no goods or services have been supplied by the KOD Development Bank;

(c) at the same place on the 23th day of the same month, having received a false tax invoice as if the goods or services were supplied in an amount equivalent to 200,000,000 won, although no goods or services have been supplied by the KOD Development Co., Ltd.;

D. On the 24th of the same month, the fact was issued a false tax invoice as if the supply price was supplied with goods or services equivalent to 350,000,000 won, even though there was no receipt of goods or services from the non-design LAF.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution against E;

1. A written accusation;

1. An electronic tax invoice;

1. Application of Acts and subordinate statutes on collaborative design contracts and consulting service invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (Optional to the punishment);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

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;