Defendant shall be punished by a fine of 20 million won.

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

Punishment of the crime

The defendant is the actual operator of the clothing manufacturing company (State)C located in Yeongdeungpo-gu Seoul Metropolitan Government.

1. Around March 8, 2013, the Defendant issued three copies of a false tax invoice as if the Defendant supplied the goods or services worth KRW 150,140,000,000 in total to the two enterprises in the first half of 2013, including the issuance of a false tax invoice as if the goods were supplied, even though there was no fact that the clothing, etc. equivalent to KRW 25,000,000 was supplied at the same company (business registration number 107-87-4807).

2. On February 25, 2013, the Defendant received five copies of a false tax invoice as if he/she received a false tax invoice as if he/she received the supply price of KRW 23,050,000 from D (business registration number E) and as if he/she received a false tax invoice from three companies during the period from January 2013 to January 2014, as shown in the attached Table of Crimes List (2), respectively, as if he/she received goods or services worth KRW 139,601,00 in total from three companies.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Application of accusation, tax invoice Acts and subordinate statutes;

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 the concurrent crimes, Article 37 (former part) of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act [1.5 million won for a single set of the list of crimes (1)], 1.5 million won for a set of two times, 1.5 million won for a set of three times, 1.5 million won for a set of two times, 1.5 million won for a set of two times, 4.5 million won for a set of three times, 2 million won for a set of three times, and 5 million won for a set of five 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;