In order to order the provisional payment of an amount equivalent to the above fine.

The Defendant is a corporation established for the purpose of manufacturing game software in Gangnam-gu Seoul Metropolitan Government E and 5 stories.

F, the actual operator of the Defendant, around December 11, 2012, issued a copy of a false tax invoice stating the supply price of BWwork consulting services equivalent to Wwork consulting services in the supply price of KRW 413,00,000, although there was no fact that the Defendant supplied the services to H&A located in Bupyeong-gu Incheon Metropolitan City.

Accordingly, the defendant issued a copy of the false tax invoice amounting to KRW 413,000,000, which is the actual operator of the defendant's business.

Summary of Evidence

1. Legal statement of I;

1. A protocol concerning the interrogation of suspect with respect to F;

1. A written accusation and a tax invoice;

1. Reporting on an investigation (a copy of the suspect interrogation protocol and attachment of indictment) and reply statutes to a request for cooperation in an investigation;

1. Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. The scope of punishment: Fine not exceeding 123,90,000 won;

2. The crime of violating the Punishment of Tax Evaders Act in the instant case where: (a) the sentence imposed is a crime that disturbs the national tax collection order and damages the tax justice; (b) may impair the sound commercial order; and (c) the supply value of the tax invoice issued by F by falsity is 413,00,000 won.

However, the crime of this case appears to be a single crime of F, and the defendant seems to have not obtained any economic benefits due to the crime of this case, etc., shall be determined by taking into account all the sentencing conditions specified in the arguments of this case.