Defendant shall be punished by a fine of KRW 7,000,000.

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

Punishment of the crime

The defendant is operating a gas station C in Young-gun B in Gyeonggi-do.

No tax invoice under the Value-Added Tax Act shall be issued, without supplying goods or services.

1. On March 31, 2013, the Defendant issued a tax invoice on January 31, 2013, stating that he/she supplied oil to the gas station E (business registration numberF) of the operation of D even though he/she did not supply the oil at the gas station. On January 31, 2013, he/she issued a tax invoice on January 31, 2013, giving rise to 19,5250,000 of the supply value of the oil.

2. On March 30, 2013, the Defendant: (a) around March 30, 2013, issued a tax invoice of KRW 15250,00,000 on March 30, 201 as of the date of the preparation, as if he were to supply the oil to the said gas station of D operation, although there was no supply of the oil.

Summary of Evidence

1. Statement made by the defendant in this court;

1. Application of the Acts and subordinate statutes entered in an investigation report (tax invoice attachment) prepared by the police;

1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each of the following:

1. Of the concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the fine for the crime of Article 1 at the time of the sale shall be 4,550,000 won, and the fine for the crime of Article 2 in the holding

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

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