Defendant shall be punished by a fine of KRW 25,000,000.

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

Punishment of the crime

1. On June 26, 2013, the Defendant, in collusion with C, arranged and arranged for the Defendant to receive six copies of tax invoices equivalent to KRW 359,322,700 in the name of H, even though G, operated by F, as shown in Appendix 1, was not supplied with goods or services from H, at the E office operated by the Defendant in Busan-gun, Busan-gun.

2. On July 22, 2013, the Defendant, in collusion with C, arranged and arranged to receive three copies of tax invoices equivalent to KRW 202,315,550 in the name of H, even though the J operated by C, as shown in Appendix 2, had not received goods or services from H, as in the attachment Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of a suspect of the police officer regarding I;

1. Investigative report (Attachment of Statement of Transfer to A), investigative report (Attachment of Details of Account Transactions with K Company Lone), investigation report (Attachment of G Tax Account, etc.), investigation report (Attachment of G Tax Account, etc.), and investigation report (C Disposition Confirmation);

1. Application of statutes to each accusation, a copy of tax invoice, a copy of the value-added tax return on January 2013, a completion report on the investigation of value-added tax, a tax invoice, a copy of a passbook, or an additional accusation;

1. Relevant Article 10 (4) and (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 30 of the Criminal Act concerning the punishment for a tax offense selected;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provision on aggravation of restrictions on concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply, but the amount of fines shall be determined separately for each offense of violation of the Punishment of Tax Offenses Act and the calculation thereof);

1. Determination of sentence No. 1, 2, and 3: Table 1: Table 2: Table 2: Table 2: Table 2: Table 2: Table 2: Table 2: Table 3.5 million won in each of the crimes committed in annexed Form 3.5 million won: 25 million won in total; 3.5 million won in each of the crimes committed in annexed Form 2:

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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