Defendant shall be punished by a fine of KRW 15,000,000.

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

Punishment of the crime

No tax invoice under tax-related Acts shall be issued without being supplied with goods or services.

Although the Defendant had not actually received goods or services from a limited company partnership industry during the first taxable period from January 1, 2012 to June 30, 2012, the Defendant was issued a false tax invoice as if he/she had been provided with manpower (services) related to 19,316,00 won in total from the said large industry on June 4, 2012, as well as having received false tax invoices from the said large industry from the fact that he/she had received goods or services 14 times from around that time to December 31, 2013, even though he/she had not received such goods or services on 198,09,450 won in total as indicated in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against B;

1. A written accusation;

1. Application of Acts and subordinate statutes governing tax invoices;

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

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act is not applicable, and the punishment of fines prescribed in the crime of violation of the Punishment of Tax Offenses Act is aggregated);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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