Defendant shall be punished by a fine of 6 million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is a person who actually operates an enterprise "C company" that operates Internet entrance attraction service business in Gangseo-gu Seoul Metropolitan Government building B, and an enterprise "E communication" that operates Internet entrance establishment service business in Nam-gu Incheon Metropolitan Government D and 202.

1. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;

Nevertheless, on July 11, 2013, the Defendant was issued a tax invoice stating the amount of tax equivalent to KRW 8,100,000 in total, 51 times in the same manner as indicated in the attached crime list from November 26, 2013, as if he/she received goods or services from E communications without being supplied with goods or services. In addition, the Defendant was issued a tax invoice stating the amount of tax equivalent to KRW 803,302,00 in total, as if he/she received goods or services from E communications to November 26, 2013.

2. No person who submits a sum table of separate tax invoices by a false purchaser shall submit to the Government a sum table of separate tax invoices by entering false information on purchasers under added-value-Added Tax-Related Acts without being supplied with goods or services;

Nevertheless, on January 25, 2014, the Defendant filed a final return on value added tax for the second period of 2013 to “C Company” through the electronic return website of the National Tax Service at the office of the above “C Company”, and submitted to the tax official a false list of accounts for separate tax accounts by the purchaser as if he received goods or services from E communications without being supplied with goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to accusation (including accompanying documents);

1. Article 10 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 of the Punishment of Tax Evaders Act concerning the option of punishment;