Defendant shall be punished by a fine of KRW 40,000,000.

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

Punishment of the crime

The Defendant is the actual representative of the “C” in the Gyeonggi-do Life Stand B.

Around November 1, 2015, the Defendant issued three copies of tax invoices equivalent to KRW 824,00,000 in total without the supply of goods or services as shown in the separate crime list from that time to December 24, 2015, stating that even though the Defendant had not received the supply of goods or services from D, the Defendant submitted one copy of tax invoices stating that the supply price was the total amount of KRW 215,00,000,000, without the supply of goods or services as listed in the separate crime list to December 24, 2015. On January 25, 2016, the Defendant submitted one copy of tax invoices for individual suppliers, stating that he/she received the supply of goods or services from D as above.

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation and investigation report (Sending a written accusation of a Si interest office);

1. Application of Acts and subordinate statutes on the false purchase tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices without supplying goods or services), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false sources of sales without supplying goods or services), and the selection of fines, respectively;

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

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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