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

The defendant is the representative director of the C Co., Ltd. established for the purpose of manufacturing and selling ELD Lighting Machinery.

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

그럼에도 피고인은 2012. 12. 21.경 장소불상지에서 SK네트웍스서비스 주식회사에서 LED조명, 볼라드 자동제어 등을 매입한 사실이 없음에도 공급가액 349,341,170원인 세금계산서 1매, 공급가액이 71,365,426원인 세금계산서 1매를 발급받고, 2013. 5. 30.경 장소불상지에서 공급가액 326,191,026원인 세금계산서 1매를 발급받았다.

On March 29, 2013, the Defendant supplied TLD-Sens, etc. to TLD-Sens, Co., Ltd. to TLD-Sens, etc. at the place of payment around March 29, 2013, provided a tax invoice of 359,818,180 of the supply value;

5. 31. A tax invoice of KRW 53,700,000 for supply value was issued at the place of payment at around 31.3 and a tax invoice of KRW 24,100,000 for supply value was issued, although there was no fact that the supply value was supplied to D611, etc. from C Co., Ltd. to D.

As a result, the Defendant issued or received six copies of total tax invoices without supplying or being supplied with goods or services.

Summary of Evidence

1. Each police suspect interrogation protocol (documents received for public inspection) of E;

1. A general taxable person's value-added tax return:

1. 총판협력사 계약서, SK네트웍스 서비스 LED제품 영업협력사 기본 계약서

1. A copy of a detailed statement of transactions of corporation accounts;

1. Application of Acts and subordinate statutes on electronic tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (excluding Article 38 (1) 2 of the Criminal Act, and including the amount of the fine by each violation);

1. Sentence;