Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant held office as the representative director of B Co., Ltd. producing the separation period from October 2006 to July 201, and even if the Defendant did not issue or receive a processed tax invoice without supplying goods or services under the Value-Added Tax Act,

1. A tax invoice in the name of observer Co., Ltd. issued from observer Co., Ltd. in the name of 337,500,000 won from observer Co., Ltd., although there was no fact that he received goods or services from observer Co., Ltd. at the office of the Co., Ltd. in Gyeyang-gu Incheon on November 22, 2008;

2. A tax invoice of 202,50,000 won in the name of observer Co., Ltd. is delivered from observer Co., Ltd, even though there was no supply of goods or services from observer Co., Ltd. at the same place on the 27th day of the same year;

3. On December 3 of the same year, the fact at the same place was received from observer Co., Ltd. a tax invoice of an amount equivalent to KRW 60 million from observer Co., Ltd., even though there was no supply of goods or services from observer Co., Ltd.;

4. On December 22 of the same year, the fact at the same place was delivered one sheet of tax invoice equivalent to KRW 600,000,000 of the value of supply in the name of the company B to the Nene, although there was no fact that the company supplied the goods or services to Neositech.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the Gangnam District Tax Office;

1. A protocol concerning the examination of the accused by the prosecution (including the parts concerning D and E statements);

1. A written answer to F or D;

1. Application of each tax invoice statute;

1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9346, Jan. 30, 2009) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 9346, Jan. 30, 2009);

1. Aggravation concurrent crimes;