Defendant shall be punished by a fine of KRW 10,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Punishment of the crime

On December 13, 2006, the Defendant was a corporation established for the purpose of running a livestock product processing business, and was employed as the representative director of the said corporation from February 19, 2013 to June 20, 2013.

B intending to obtain a loan from a financial institution to raise operating funds of the above corporation, but the corporation's sales performance is low, and the results are low, and in order to secure the profit, B, despite the absence of the supply of goods or services between the trader and the trader, he issued a false electronic account statement or received a false electronic account statement as if such transaction occurred.

B,

1. The same year from around April 25, 2013, including the issuance of a false electronic invoice as if it was supplied, even though the office of the A agricultural partnership located in the Gyeong-si, Gyeong-si, Gyeong-si, D, did not supply the 270,000,000 won of the supply price of the agricultural company to the Multi-si, Da-si, and one other.

9. From 30.30 to 30.30, seven enterprises, such as the above tea table (1) issued a false electronic invoice equivalent to the total supply value of 4,078,629,620 won, without supplying goods or services, to seven enterprises, such as the above tea table; and

2. The same year from around April 10, 2013, including the issuance of a false electronic invoice as if he/she was supplied without being supplied with agricultural or livestock products equivalent to KRW 360,300,000 in total from multilateral food of an agricultural company at the same place.

9. From 30.30 to 30.30. A false electronic invoice equivalent to 3,935,663,600 won was issued in total without being supplied goods or services from three companies, such as the above tea, etc., as shown in the attached list of crimes.

Summary of Evidence

1. D Legal statements;

1. Statement made by the police against D;

1. Application of the accusation and the Acts and subordinate statutes for investigation reporting;

1. Article 18 and Article 10 (3) 2 of the Punishment of Tax Evaders Act ( false tax invoice) concerning the crime.