If the defendant does not pay the above fine, 50,000 won.

The defendant is the representative of D.

Although the tax invoice under the Value-Added Tax Act is not to be issued without supplying goods or services under the Value-Added Tax Act, the defendant prepared and issued 13 copies of the tax invoice to the effect that on January 5, 2009, the defendant supplied 417,55,000 won in total to the Ga Young-mix Co., Ltd., even though he did not supply Ga Young-mix Co., Ltd. a substitute ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's ky's k's ky's ky'

Summary of Evidence

1. Partial statements of the defendant in the first protocol of trial;

1. Application of Acts and subordinate statutes to the accusation, copy of an investigation completion report, and a list of total tax invoices by customer;

1. Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 9346 of January 30, 2009) on the crime committed;

1. Aggravation of concurrent crimes: former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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