Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

The defendant is the representative of "C" in Daegu Dong-gu B.

No person shall issue a false tax invoice under the Value-Added Tax Act or submit it to the Government by stating false tax invoices by buyer.

1. The Defendant submitted a false list of buyer by buyer: (a) the fact in the East Daegu Tax Office located in 222 with the State bond compensation in Daegu-gu, Daegu-gu around July 25, 2013 is the same year from January 1, 2013.

6. By the end of 30.30. D’s price equivalent to KRW 13,00,000 in supply value, E’s supply value equivalent to KRW 30,00,000 in supply value, and F’s supply value equivalent to KRW 49,89,00 in supply value, notwithstanding the fact that there was no supply of goods or services, as if they were provided, a false statement was made as if they were provided, and a false statement was made and submitted to each of the total supply value of KRW 492,378,00 in the attached list of crimes (1).

2. On October 11, 2013, the Defendant issued a false tax invoice of KRW 112,70,000,000, in total four times, including the issuance of a false tax invoice of KRW 20,000,00, as shown in the separate sheet of crime (2), even though there is no fact that goods or services are supplied to G, even though there is no fact that the goods or services are supplied to G, and the Defendant issued a false tax invoice of KRW 112,70,000, in total, as shown in the separate sheet of crime (2).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Circumstances of tax offenses and opinions on the treatment thereof;

1. Report on completion of investigation of value-added tax;

1. A list of total tax invoices, each false electronic tax invoice;

1. Application of Acts and subordinate statutes to investigation reports;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act ( point of submission by false tax invoice), Article 10 (3) 1 of the Punishment of Tax Evaders Act ( point of issuance by false tax invoice), and selection of fines, respectively, concerning the facts constituting the crime;

1. The former part of Article 37 of the Criminal Code and Article 38 of the Criminal Code among concurrent crimes.