Defendant shall be punished by a fine of KRW 7,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, the Defendant issued a sales tax invoice of KRW 150,000,000 to the Daegu Development Co., Ltd., Ltd. without supplying goods or services at the office of the Defendant at around September 28, 2011, when, among others, the Defendant: (a) instead of supplying goods or services at the office of the Defendant’s (Seoul).

On October 12, 201, the Defendant continued to issue one copy of the sales tax invoice of KRW 215,00,000 to Daegu Development Co., Ltd., Ltd. without supplying goods or services at the office of the Defendant, both of which were operated by the Defendant, at around 12, 201.

Accordingly, the Defendant did not supply goods or services over two occasions, and issued two copies of tax invoices equivalent to the total value of 365,000,000 won.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to the list of articles evidencing evidence;

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) and the selection of fines concerning the relevant criminal facts

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

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;