Defendant shall be punished by a fine of three million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is a person who operated by D in Dongdaemun-gu Seoul Metropolitan Government as a tax agent of E.

Around January 31, 2012, the Defendant issued 17 copies of the processed tax invoice in total amounting to KRW 217,810,800,000 in the supply price of the goods or services supplied to E (State)F, in spite of the fact that E had not supplied goods or services to E (State). From that time until December 30, 2012, the Defendant issued 17 copies of the processed tax invoice in total in the supply price of KRW 217,810,80 in the same manner as indicated in the list of crimes in the attached list of crimes.

Summary of Evidence

1. Statements made by witnesses D and G in the third public trial records;

1. Protocols of examination of witnesses of H;

1. A report on the completion of investigations into suspects of data (21 pages of investigation records), and a survey on the amount of sales;

1. A tax invoice;

1. Verification of the change of seal imprint and registration column for seal imprint;

1. Application of Acts and subordinate statutes to the transaction statement in the name of one bank;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

1. Articles 70 and 69(2) of the former Criminal Act (Amended by Act No. 12575, May 14, 2014);

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