If the defendant does not pay the above fine, KRW 100,000.

around November 2011, the Defendant is a person who acquired a stock company located in Seongdong-gu Seoul Metropolitan Government Category B from Category D and actually operated the company.

1. On January 2012, the Defendant, even though there was no fact that he received goods or services from Sung Tech Co., Ltd., a total of KRW 381,909,000 from Sung Tech, prepared a list of total tax invoices by customer, which was falsely entered as if he received goods or services equivalent to KRW 381,90,00,00, and submitted them in Sung dong Tax Report.

2. Around January 2012, the Defendant: (a) even though there was no supply of goods or services to E companies; (b) as if C supplied goods or services in an amount equivalent to KRW 381,884,000 in total to E companies, the Defendant prepared a false list of total tax invoice by buyer; and (c) submitted a false list of tax invoices for two years in 201, when filing a value-added tax return.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to accusations, a list of total tax invoices for purchase, sales, transfer and takeover of stocks, electronic tax invoices, investigation reports (verification of violations of Article 10 (3) 3 of the Punishment of Tax Evaders Act), and investigation reports (Attachment of Accusation);

1. Punishment of a tax offense under Article 10 (3) 3 of the Punishment of Tax Evaders Act;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

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