Defendant shall be punished by a fine of KRW 20,000,000.

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

Punishment of the crime

From April 12, 2013 to June 30, 2015, the Defendant served as the representative director of the corporation B established for the main business purpose.

1. On March 28, 2014, the Defendant issued and delivered a tax invoice that provides performance service 22,727,728 won to E, a representative director of D, even though there was no supply of goods or services, and issued a false tax invoice equivalent to KRW 13,8,018,181, as shown in the separate sheet of crime (1) from around that time to December 29, 2014.

2. On March 28, 2014, the Defendant: (a) issued a tax invoice to supply goods or services to B Co., Ltd. located in Busan Shipping Daegu Co., Ltd; (b) to E, the representative director of D Co., Ltd. without supplying goods or services; (c) issued a tax invoice to supply performance services amounting to KRW 22,727,728; and (d) submitted a false list of total tax invoices by attaching false tax invoices equivalent to KRW 238,018,181, as shown in the attached list of crimes (2) from around that time to December 29, 2014.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police interrogation of the accused;

1. Copies of investigation report of value-added tax;

1. A copy of the return of value-added tax and the list of total value-added taxes for the first and second years, 2014;

1. Electronic tax invoices of the first and second sales tax invoices, 2014;

1. Application of Acts and subordinate statutes governing certified copies of corporate register B;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. Articles 70 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;