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

On September 2015, the Defendant conspiredd to issue and trade false tax invoices with the husband D of C, the representative of B Company, and the supplier of B Company B.

In addition, B was issued with D's business registration certificate and bank passbook in front of F's pharmacy located in Northern-gu, Busan Metropolitan City.

1. On December 27, 2015, the Defendant issued a false tax invoice of KRW 56,400,000 on the total amount of KRW 13 occasions between 13 companies during the period from January 8, 2016 to December 8, 2016, including a false tax invoice of KRW 273,009,090,090 on the total amount of 13 companies, by pretending that he/she provided apartment waterproof and painting construction services to G company business owners H, as if he/she were provided with apartment waterproof and painting construction services;

2. On January 25, 2016, the Defendant submitted a final return on the value-added tax for the second term of February 2015 at the Busan Dong-dong Tax Office, under the pretending that there was a fact that there was such fact, a false list of the total tax invoices by customer, including G companies, is recorded in the false sales statement for nine enterprises, such as G companies, as shown in the list of crimes in attached Form (2).

3. On July 25, 2016, the Defendant filed a final return on the value-added tax for the first term of January 2016 with the Busan Dong-dong Tax Office and did not supply goods or services, under the presumption that there was such fact, the Defendant submitted a false list of the total amount of tax invoices by the seller, as if there had been sales of the services provided by the I Company J with the owner of the I Company, and submitted a false list of the total amount of tax invoices by the seller.

4. On July 25, 2016, the Defendant submitted a false list of total tax invoices by seller as if he/she received services of KRW 52,600,000 from K Company L, even though he/she did not supply goods or services upon filing a final return on value added tax at the Busan East Tax Office in January 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. C.