Defendant shall be punished by a fine of KRW 6,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The defendant is the representative of the D Company in Yeonsu-gu, Incheon.

1. Around March 25, 2012, the Defendant issued three copies of the sales tax invoice, stating falsely as if the Defendant supplied goods or services worth KRW 91,50,000,000 to the three business partners, including the issuance of one tax invoice under the Value-Added Tax Act, stating as if the Defendant supplied the said goods or services to the NONEX, even though the Defendant did not have supplied the said goods or services to NONEX, as well as the issuance of one tax invoice under the Value-Added Tax Act, which entered falsely as if he/she supplied the said goods or services.

2. On April 10, 2012, the Defendant was issued a tax invoice stating that the Defendant was provided with goods or services equivalent to KRW 302,50,000,000, total supply value of KRW 482,500,000, in total with supply value of KRW 3002,50,000 on June 15, 2012, and KRW 31,000,000 on June 30, 2012, even though the Defendant did not have been provided with goods or services by Ornet Korea Co., Ltd., but was provided with goods or services from the above Ornet Korea.

Summary of Evidence

1. The defendant's statement in court (as of the 11th trial date);

1. Legal statement of witness E;

1. A report on completion of value-added tax investigation;

1. Application of each tax invoice (the number of pages 26, 42, 65, 66 of investigation records) Acts and subordinate statutes;

1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each provision of the same Act concerning the punishment;

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

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

1. The portion not guilty under Article 334 (1) of the Criminal Procedure Act of the provisional payment order

1. This part.