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

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

Punishment of the crime

The defendant is the operator of Seoul located in Namdong-gu B commercial building D. 241, Nam-gu, Incheon.

1. On May 9, 2013, the Defendant issued one electronic tax invoice indicating “C”, “C”, “C”, “The supply price,” “310,710,000 won”, and “Electronic Parts (Daod, Cables, Cables, and Racks)”, although there was no fact that C had supplied goods or services to the said office, the Defendant was issued one electronic tax invoice indicating “C”, “C”, “The supply price,” “310,710,000 won”, and “Electronic Parts (Daod, Cables, Cables, and Sacks).” On February 28, 2013, the Defendant was issued one copy of the electronic tax invoice indicating “C”, “C”, “The supply price,” “27,504,686 won.”

In addition to this, the Defendant was not supplied goods or services on three occasions until May 16, 2013, and was issued electronic tax invoices totaling KRW 338,214,686.

Summary of Evidence

1. Defendant's legal statement;

1. A list of electronic tax invoices;

1. Application of the Acts and subordinate statutes on the written accusation;

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 concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation on concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply, but the amount of fines for each violation of crimes shall be calculated separately, and such sum shall be added

1. Determination of sentence: 20,000,000 won (a fine of KRW 5,00,000 x four times, and a fine of KRW 5,00,000 for each offense);

1. Articles 70 and 69(2) of the former Criminal Act (amended by Act No. 12575, May 14, 2014).

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.