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

The Defendant was a person who operated a mutual computer peripheral store in Yongsan-gu Seoul Metropolitan Government, “C” in Yongsan-gu.

1. The Defendant issued a processing tax invoice from January 1, 2010 to June 30, 2010, issued 7 copies of the tax invoice under the Value-Added Tax Act, even though he did not supply goods or services to Co., Ltd., even though he did not supply the goods or services to Co., Ltd., the Defendant supplied 162,570,000 won of computers and peripheral devices. At that time, he issued 7 copies of the tax invoice under the Value-Added Tax Act as if he supplied the goods or services in total amount of KRW 315,047,00 of the value of supply, even though he did not supply the goods or services as shown in the separate crime list.

2. Upon receipt of the processing tax invoice, the Defendant received three copies of the tax invoice under the Value-Added Tax Act, as if he was supplied with the goods or services equivalent to KRW 425,642,00,00 in total, although he was not provided with goods or services from E in the said date and at the said place, even though he was not provided with goods or services by E, at that time and at that time, received three copies of the tax invoice under the Value-Added Tax Act, as if he was provided with the goods or services as shown in the separate list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the Acts and subordinate statutes governing transmission of each case

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (Aggregation of the fines prescribed for each crime);

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;