Defendant shall be punished by a fine of KRW 36,000,000.

If the defendant does not pay the above fine, 150.

Punishment of the crime

The defendant is a person who has operated D in Tong Young-si C.

1. On January 2016, the Defendant issued a processed tax invoice amounting to KRW 641,100,000 in total on six occasions from around that time to September 30, 2016, including the fact that D supplied goods or services to E even though D did not supply the goods or services to E., as if D supplied goods amounting to KRW 150,150,000 in total.

2. Violation of the Punishment of Tax Evaders Act - With respect to the submission of a list of total tax invoices by customer recorded in the false statement, the Defendant submitted a list of total tax invoices by customer recorded in the false statement to the public official in charge, as the Defendant did not supply goods or services to E in spite of the fact that D had not supplied goods or services to E., the Defendant submitted a list of total tax invoices by customer recorded in the false statement.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of each police suspect against the accused;

1. Application of Acts and subordinate statutes on an accusation, a copy of each tax invoice, and a list of accounts statements by customer;

1. Article 10 (3) 1 and 3 of the Punishment of Tax Offenses Act 10 (3) 1 and 10 of the Punishment of Tax Evaders Act concerning the crime committed;

1. Each selective fine for punishment;

1. The former part of Article 37 of the Criminal Act and 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 shall not apply, but the amount of fines shall be added up after the separate calculation as follows):

1. Determination of sentence of a fine: Total 36 million won ( = 5 million won x 4 million won x 1.5 million won x 2 x 1.5 million won x 1.5 million won) 1, 2, 3, 4: 5 million won, net 5, and 6: 1.5 million won, respectively;

1. It is so ordered as per Disposition for the reasons under Articles 70(1) and 69(2) of the Criminal Act or above.