If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

The defendant is a person who actually operates the used vehicle transaction business chain C in Gwangju-gu.

On October 25, 2010, the Defendant issued, at the office of the above company, a tax invoice under the Value-Added Tax Act, stating as if the said company sold the said vehicle in KRW 16,818,182, to F, who is an operator of D, without any fact that the said company sold the vehicle in KRW 16,818,182, and thereafter, issued, from that time, a tax invoice under the Value-Added Tax Act, stating as if the vehicle was sold in KRW 171,409,09,092, in the same manner as the attached crime list, to F, who is an operator of D.

Accordingly, the Defendant issued a tax invoice without supplying goods under the Value-Added Tax Act.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes to the copies of false sales tax invoices;

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

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act [Article 38 (1) 2 of the Criminal Act shall not apply, but shall be punished by a fine of 8,400,000 won per tax invoice plus seven times];

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;