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

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

No one shall issue or arrange any processing tax invoices without supplying goods or services.

Nevertheless, around April 10, 201, the Defendant arranged or arranged for the issuance of six copies of the purchase tax invoice of KRW 120,500,000 in total in the name of the E Co., Ltd. during the first half of 2011, as the representative C of B supplied goods or services from (State) D, E Co., Ltd. during the second half of the 201 to (2) period, even though there was no supply of goods or services from (State) D, E Co., Ltd., etc., in the name of the L Co., Ltd., for the first half of 2011.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. Statement to C by the police;

1. Complaint;

1. A written accusation;

1. Statement of suspicion of the offense;

1. Application of Acts and subordinate statutes to investigation reports (Attachment of specification of transactions submitted by a suspect and relative telephone between the complainants);

1. Article 10 (4) and (3) of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012);

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

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

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.