Defendant shall be punished by a fine of KRW 10 million.

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

Punishment of the crime

The defendant is a person who has worked as a director in Gangnam-gu Seoul Metropolitan Government C (the wife of the representative defendant D).

1. Around December 8, 2016, the Defendant received one copy of the purchase tax invoice, stating as if C had been supplied services equivalent to KRW 20,000,00,000, in the form of the supply price by the KCAE, although there was no fact that C had been supplied with goods or services by the KCAE.

2. Around September 2, 2014, the Defendant did not issue a tax invoice, even though he/she supplied G auxiliary facility construction services equivalent to the supply price of KRW 37,800,000 to the F in the above C office, and did not issue a tax invoice in total six times from the above day to September 19, 2014, including the supply price of KRW 462,330,187, as shown in the separate list of crimes.

Summary of Evidence

1. The defendant's partial statement at H's legal statement;

1. Examination protocol of the accused by prosecution;

1. A written accusation;

1. A certificate;

1. Data on tax invoices;

1. Data, such as fact-finding certificates;

1. Details of account transactions (A, D);

1. Court rulings (public prosecutor's seal 2018 Highest 1359);

1. Application of Acts and subordinate statutes to investigative reports (to listen to telephone communications statements made to I for reference);

1. Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”); Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201; hereinafter “former Punishment of Tax Evaders”); and Article 10(3)1 of the former Punishment of Tax Evaders Act

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

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

1. Reasons for conviction under Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. The phrase “the act of issuing or being issued a tax invoice without being supplied or being supplied with goods or services” as provided in Article 10(3)1 of the Punishment of Tax Evaders Act of the crime committed in the judgment below does not supply goods or services.