Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

The defendant is a corporation established for construction, wholesale and retail business of civil engineering materials in the building B in Ansan-si, Ansan-si, and D is a substantial representative who exercises overall control over the affairs of the Dispute Resolution Committee.

On December 8, 2016, the Defendant issued a tax invoice of the total amount of KRW 786,00,000 for four times in total without supplying goods or services, including issuing a tax invoice of the amount equivalent to KRW 150,00,000,000, to E, even though he/she did not supply goods or services from G hotel located in Ansan-si from November 20, 2016 to April 30, 2017, and issued a tax invoice of the total amount of KRW 786,00,000 for four times in total without supplying goods or services as shown in the separate crime sheet.

Summary of Evidence

D and H’s written answers

1. Application of Acts and subordinate statutes to a written accusation, an electronic tax invoice, a contract, a value-added return on the second half of 2016, a list of taxes by seller, and a list of taxes by seller in the second half of 2016, and an investigation report on the list of taxes by seller in the second half of 2016;

1. Articles 18 and 10(3)1 (a) of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) of the relevant Act on criminal facts; Articles 18 and 10(3)1 (a) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201; hereinafter the same shall apply); Articles 18 and 10(1)1 (a) of the former Punishment of Tax Evaders Act (a point where tax invoices are not issued) of the Criminal Act aggravated for concurrent crimes; Articles 37, 38(1)2 and 50

1. Article 334(1) of the Criminal Procedure Act (see, e.g., Supreme Court Decision 201Da334416, Apr. 1, 201; 201Da3326, Apr. 21, 201)