Defendant shall be punished by a fine of 10,300,000 won.

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

Punishment of the crime

"200 Highest 1351"

1. On September 5, 2018, the Defendant issued a false tax invoice or revised tax invoice amounting to 34,00,000 won in total for each customer without supplying goods or services 18 times from around that time to October 10, 2018, as shown in the separate sheet of crime (1), to D Co., Ltd., the supply price of which was 145,00,000 won, without supplying goods or services at C offices located in Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-si.

2. On September 25, 2018, the Defendant violated the Punishment of Tax Evaders Act regarding the receipt of false tax invoices: (a) received a false tax invoice as if he had been provided with transportation services equivalent to KRW 24,00,000 from the supply price in the Co., Ltd. E, a corporation that had not been provided with goods or services at the C office located in Chungcheongnam-si, Chungcheongnam-si; and (b) received a tax invoice of KRW 576,142,00 in total without being supplied with goods or services from each business partner over 13 times from that time until November 12, 2018, as shown in the list of crimes (2) of the annexed sheet of crimes.

No tax invoice under the Value-Added Tax Act shall be issued or issued without supplying or being supplied with the goods or services "20 Highest 5672".

Nevertheless, around September 30, 2018, the Defendant received one copy of the electronic tax invoice equivalent to KRW 190,000,000, as if the Defendant, a representative of the Defendant, received the supply of goods or services from “Co., Ltd. E”, and “Co. E” did not receive goods or services from “Co., Ltd. G”.

Summary of Evidence

"200 Highest 1351"

1. Defendant's legal statement;

1. A written accusation;

1. Each electronic tax invoice and electronic tax invoice list (Evidence Nos. 2 to 12).