If the defendant does not pay the above fine, 100.

D Co., Ltd. (Suspension of Prosecution on the same day) is a juristic person established for the purpose of civil engineering works, etc. in Guro-si around May 26, 2000, and the defendant works as the above director from March 9, 201 to March 8, 201 and as the representative director from March 201 to March 8, 201.

1. A person who is obligated to receive tax invoices under the Punishment of Tax Evaders Act in violation of Article 10 (2) of the Punishment of Tax Evaders Act (excess appropriation) shall not be issued with tax invoices containing false information;

Nevertheless, the Defendant, at around July 31, 2012, issued a tax invoice stating false amount of KRW 97,580,000 as if he were supplied with goods or services equivalent to KRW 105,260,00 in excess of KRW 7,680,00,00 from F, even though he received the supply of the goods or services in excess of KRW 7,680,000 from F, and received a tax invoice stating false amount of KRW 105,260,00 from the above company. From around that time until September 26, 2013, the Defendant included an excessive amount of KRW 576,561,100 in total nine times as shown in the attached Table 1 of the Crimes List from around September 26, 2013, issued a false invoice as if he received the goods or services from the above company.

2. No person who violates Article 10 (3) of the Punishment of Tax Evaders Act (processed transactions) shall issue or receive tax invoices without supplying or receiving goods or services;

Nevertheless, even though the Defendant did not receive goods or services from the State F at the place specified in paragraph (1) around October 6, 2012, the Defendant received a tax invoice stating false amount of KRW 1,507,500 from the said company as if he received the goods or services from the said company. From around that time to October 25, 2015, the Defendant received goods or services worth KRW 1,186,64,400 in total from the said company, etc. over 22 occasions, such as in the attached Table 2.