Defendant shall be punished by a fine of KRW 30,000,000.

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

Punishment of the crime

The defendant is the representative director of C corporation.

1. On November 28, 201, the Defendant issued false tax invoices worth KRW 1,492,470,000 in total on 17 occasions, as shown in the separate sheet of crime (issuance of false tax invoices) including the issuance of one falsified tax invoice of KRW 82,090,000 in supply value, at C office in Ansan-si, a corporation located in Ansan-si, without supplying goods or services, at (i) Jeju-si.e., supply price of goods or services.

2. On October 5, 201, the Defendant received false tax invoices of KRW 1,496,130,000, in total, 16 times as indicated below, including that the Defendant received false tax invoices of KRW 42,970,00,00, from (i) the supply price of goods or services, without being supplied with goods or services, from (ii) the supply price of KRW 42,970,00,00 from (iii) the office located in Ansan-si, Seoul-si, and (iii) the Defendant received false tax invoices of KRW 16 times in total.

Summary of Evidence

1. Legal statement of witness E;

1. A written accusation;

1. Application of Acts and subordinate statutes to the report of investigation (the list of crimes);

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 concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (it shall not apply to the provisions on restricted aggravation with respect to concurrent fines as provided in Article 38 (1) 2 of the Criminal Act);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;