Defendant shall be punished by a fine of KRW 6,000,000.

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

Punishment of the crime

The defendant was a person who operated C in Seo-gu Daejeon.

1. On January 25, 2014, the Defendant, at the Daejeon District Tax Office, Seo-gu, Daejeon, Seo-gu, Daejeon, 70, and 2013, submitted to the Government a list of total tax invoices by sales place, stating false facts as if he/she supplied goods or services equivalent to KRW 8,430,00,00, as if he/she were supplied goods or services equivalent to KRW 27,430,00,000 in value of supply to D, and around that time, as shown in Table 1 of the Crimes List 1) of the attached Table 89,402,00,000 in total supply value of goods or services (a value of processing supplied is equivalent to KRW 62,63,00,00) as if he/she supplied goods or services to D.

2. On January 31, 2014, the Defendant issued 113 copies of the tax invoice stating as if he/she supplied goods or services in an amount equivalent to 59,090,000 won to E restaurant although he/she did not supply goods or services to E restaurant, and issued one copy of the tax invoice stating as if he/she supplied goods or services in an amount equivalent to 59,00,000 won from January 31, 2014 to June 30, 2014, as shown in attached Table 2 of the crime sight table 2) to 18 companies, such as the previous sheet of crime from January 2014 to June 30, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. A list of total tax invoices by customer (2 years, 2013);

1. Application of Acts and subordinate statutes on a copy of tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices, the selection of fines), and Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false customer, and the selection of fines) concerning the crime;

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

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;