Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

From February 12, 2007, the Defendant runs food material distribution business with the trade name “C” in Seodaemun-gu Seoul from February 12, 2007.

1. The Defendant was issued a false electronic tax invoice worth KRW 154,577,729, in total, six times from around August 31, 2012, including that he/she received a false tax invoice of KRW 27,272,728 from the Artificial Ballast Co., Ltd., on or around August 31, 201, even though there was no actual transaction with the Lifeline Co., Ltd., and around that time, from around May 31, 2012 to May 31, 2012.

2. On August 31, 2011, the Defendant issued a false tax invoice of KRW 90,90,909,09, in total, six times from around that time to May 31, 2012, including the issuance of a false tax invoice of KRW 90,90,909,09, in total, to the Personnel Ballast Co., Ltd., a false tax invoice of KRW 90,90,091, in total, from around that time, to May 31, 2012.

3. Although the Defendant did not have actually traded goods with the Sym ballast Co., Ltd., the Defendant: (a) on January 25, 2012, the Defendant: (b) prepared one set of the total tax invoices by seller, including the amount of false transactions equivalent to KRW 127,272,730, the supply value of KRW 189,374,720, which includes the amount of false transactions equivalent to KRW 59,79,090,90,909; and (c) submitted one set of the total tax invoices by seller from around that time until July 24, 2012, including the amount of false transactions equivalent to KRW 19,719,269,269, the total tax invoices by seller; and (d) submitted two times from that time until July 24, 2012, the amount equivalent to the total of supply values by seller, including the total of KRW 389,363,639,989, the total of supply values by seller at each tax office.

Summary of Evidence

1. The defendant's legal statement 1.