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

In order to order the provisional payment of an amount equivalent to the above fine.

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.

Around October 31, 2011, B, who served as the representative director of the defendant from November 1, 2009 to January 10, 201, was issued four copies of false tax invoices in total amount of KRW 890,909,09,090, as shown in the attached list of crimes, as shown in the attached list, as if he had been supplied services equivalent to KRW 118,181,818 from C from the stock company despite the fact that he had not been supplied with goods or services from the stock company, and as if he had been supplied with services equivalent to KRW 118,81,81,81 from C, he was issued to the representative of the stock company in total four times as shown in the attached list of crimes. A office of the above stock company around November 30, 201, and the fact that C had not been supplied with goods or services to C, the total value of supply was recorded in the attached list of KRW 99,989,99.

Accordingly, B, the representative director of the defendant, was issued a false tax invoice as above with respect to the defendant's business.

Summary of Evidence

1. Defendant's legal statement;

1. A suspect interrogation protocol concerning B by the prosecution;

1. Examination protocol of police suspect regarding D;

1. Statement to E by the police;

1. Application of Acts and subordinate statutes to electronic tax invoices (purchase or sale), and false service contracts;

1. Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

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

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