Defendant shall be punished by a fine of 7.2 million won.

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

Punishment of the crime

The Defendant was a person operating “D” in Ischeon-si, and entered into a subcontract agreement with “E” and “F-typeed Articles” (hereinafter “D”) around August 16, 2012 and “F-type Articles” (hereinafter “D”) around 355,00,000, and completed the said construction work around December 31, 2012.

1. On October 2012, the Defendant issued a separate tax invoice stating “H”, “D”, “E”, “E”, “120,000,000”, “12,00,000,000” in the tax amount column, and “F-type product manufacturing cost” in the item column at the above D office on October 31, 2012, upon request of the Defendant, the Defendant issued a separate tax invoice stating “H”, “D”, “E”, “E”, “12,00,00,00”, “12,00,000,” and “F-type product manufacturing cost” in the item column.

Accordingly, the Defendant issued a tax invoice although he did not supply goods or services.

2. On September 2012, 2012, the Defendant: (a) ordered the chief of the JJ office, who prepared a F tide design drawing with the above E, to pay KRW 1 million at the audit expense; and (b) ordered the Defendant to receive it from E after the Defendant first paid it.

After that, around December 14, 2012, the Defendant issued a tax invoice stating “H”, “D”, “E”, “E”, “1,00,000”, “1,00,” “10,000,” and “1,100,000” in the item column in the supplier registration number column, even though there was no fact that the Defendant supplied E with goods or services equivalent to one million won with respect to F sculptures by telephone from the above office.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation and accompanying documents;

1. Copy of the police statement concerning E and G;

1. A tax invoice (one right to investigation records 14 pages);