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

The Defendant, from February 1, 2012 to October 1, 2016, was a person who actually operated the business plan to operate the prefabricated-type building and structural re-marketing business in North-Gu, Seo-gu, Seo-gu, Seoul.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

1. On December 28, 2015, the Defendant issued a false tax invoice of the amount equivalent to KRW 1,306,054,545, in total, 16 times, as shown in the separate list of crimes, from the date of June 29, 2016, the Defendant issued a false tax invoice of the amount equivalent to KRW 42,363,636, as if he/she supplied goods or services, as if he/she supplied goods or services to the Dispute Resolution Co., Ltd., without supplying goods or services.

2. On February 2, 2016, the Defendant received a false tax invoice in the office of the Dispute Resolution Co., Ltd., and the fact is issued one copy of a false tax invoice equivalent to KRW 90,916,545, as if he received goods or services from the Dispute Resolution Co., Ltd., without being supplied with goods or services from the said office, and was issued one copy of a false tax invoice equivalent to the supply price of KRW 19,071,360, by the same method as around May 9, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A written accusation, a report on completion of investigation into value-added taxes, and a tax invoice;

1. A list of electronic tax invoices;

1. A list of offenses;

1. Application of Acts and subordinate statutes to investigation reports (attached to a list of electronic tax invoices and correction of supply values);

1. Relevant Article 10(3)1 of the former Punishment of Tax Offenses Act (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 2018) concerning criminal facts; the issuance and receipt of tax invoices; and the selection of imprisonment for each type of crime

2. The former part of Article 37 of the Criminal Code of Aggravation of Concurrent Crimes;