Defendant shall be punished by a fine of KRW 15,000,000.

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

Punishment of the crime

Around October 31, 2012, the Defendant, in collusion with B, issued six false tax invoices equivalent to the total value of 506,405,600 won from the above date to April 1, 2013, including the issuance of tax invoices as if he supplied goods or services equivalent to the supply value of 86,38,000 won, although the Defendant did not supply goods or services to the piracy company.

Summary of Evidence

1. Defendant's legal statement;

1. Copy of the protocol of examination of the suspect who has committed the offense against B; and

1. Application of each tax invoice (Articles 30 through 35 of investigation records) by Acts and subordinate statutes;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act and the selection of fines concerning the crime;

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. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;