Defendant shall be punished by a fine of KRW 8,000,000.

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

Punishment of the crime

The Defendant is a person who actually operates TV program C, a TV program production company, in Asan City B.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

1. On December 13, 2010, the Defendant issued Chapter 4 of the electronic tax invoice (total supply value of KRW 159,300,000) as if he/she supplied physical disease, as if he/she supplied the goods or services to the sports soil corporation, as if he/she supplied the goods or services. From around that time to November 24, 201, the Defendant issued Chapter 4 of the electronic tax invoice (total supply value of KRW 159,300,000) as if he/she supplied the promotional goods to the sports soil corporation, as indicated in the list of crimes.

2. On December 23, 2010, the Defendant issued four copies of the electronic tax invoice (a total of 148,650,000 won) as if he/she was supplied with goods or services from an abnormal F&C, even though he/she did not receive the goods or services from an abnormal F&C, as if he/she were supplied with the physical disease, the value of supply 29,325,000, as if he/she was supplied with the physical disease, and the Defendant was issued four copies of the electronic tax invoice (a total of 148,650,000 won) as if he/she was supplied with goods from the above abnormal F&C as indicated in the list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police suspect interrogation protocol regarding D;

1. Application of the Acts and subordinate statutes on accusation, each written confirmation, and electronic tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the selection of punishment;

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 of fines for concurrent crimes as provided in Article 38 (1) 2 of the Criminal Act shall not apply, and the fine for each crime shall be determined as 1,00,000 won and added up);

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

1. The order of provisional payment;