When the defendant does not pay the above fine.

From March 17, 2014 to May 31, 2016, the Defendant is a director of C who has been operating the said company as a director of C in Busan Seo-gu B or C.

No person shall issue any tax invoice or invoice without supplying goods or services.

In collusion with D, on December 31, 2014, the Defendant issued seven copies of the false tax invoice consisting of 96,215,600 won in total, from that time until December 31, 2015, including the issuance of one copy of the false tax invoice amounting to KRW 2,731,00 as if C supplied agricultural products to “G” as if C were to supply agricultural products.

In addition, the Defendant, in collusion with D on July 31, 2014, issued a letter of account equivalent to KRW 10,000,000 in total supply value, from that time until February 29, 2016, 159 copies of the invoice of KRW 3,084,467,084, the supply value of which was totaled 159 times from that time, as shown in the list of crimes in the attached list of crimes, although C did not have any fact that C supplied agricultural products to H Co., Ltd. to H Co., Ltd. in spite of the fact that it supplied agricultural products to H Co., Ltd.

Accordingly, the defendant did not supply goods or services for profit-making purposes and issued a total of 166 invoice and invoice of tax amount of 3,180,682,684.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A written answer;

1. Application of Acts and subordinate statutes to the details of issuance of tax invoices, certificates of all registered matters (including horse items), investigation reports (Submission of tax invoices and invoices), and investigation reports (verification of submission of tax invoices);

1. Article 8-2 subparag. 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, Article 10 subparag. 3 subparag. 1 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act (as a whole, the punishment for specific crimes is aggravated.