Defendant shall be punished by a fine of 12 million won.

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

Punishment of the crime

The defendant is a substantial operator of B established for the purpose of running golfware manufacturing business.

On November 30, 2010, the Defendant prepared and issued a false tax invoice of KRW 135,200,000,000 from May 31, 201 to April 31, 201, including the issuance of a tax invoice of KRW 35,20,00,000, in total, on four occasions, as shown in the separate crime list, even though there was no fact that goods or services were supplied to D companies.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the statutes governing copies of tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act [the sum of KRW 3 million for one set of crimes, KRW 4 million for two times, KRW 2 million for three times, KRW 3 million for three times, and KRW 12 million for four times, respectively];

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

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