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

In order to order the provisional payment of an amount equivalent to the above fine.

The facts charged of this case.

Punishment of the crime

B, the actual representative of the defendant, committed the offenses prescribed in the Punishment of Tax Evaders Act with respect to the defendant's business as follows:

1. No person who receives a false tax invoice shall receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;

B On September 24, 2012, in the course of establishing and operating the said company under the so-called "B president" as to D, who is a member of the Yongsan-gu Seoul Metropolitan Government C, the said company. On September 30, 2012, the Defendant was issued one copy of the false tax invoice as if the Defendant was supplied with goods or services from the “FFFFF” in the Defendant’s office, although the Defendant was not actually supplied goods or services.

2. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

B: (a) On December 18, 2012, G, a branch of G, is a so-called “the branch president”; and (b) the Defendant and the Defendant were operating the LAH in fact on December 31, 2012, the Defendant, in the Defendant’s office, issued a false tax invoice as if the Defendant supplied the LAH with goods or services in the supply price of KRW 372,00,000, in the absence of the Defendant’s supply of goods or services.

Summary of Evidence

1. Statement made by the police for E;

1. Copy of the statement made to G by the police;

1. A report on completion of value-added tax investigations;

1. Two copies of the tax invoice;

1. Investigation report (verification of facts as to the representative I of the FF corporation);

1. A copy of the judgment (Violation of the Punishment of Tax Evaders Act 1061 Maz. 2015 Maz.);

1. Application of Acts and subordinate statutes to each accusation or accusation;

1. Main text of Article 18 and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act, respectively;

1. The crime of this case on the grounds of sentencing of Article 334(1) of the Criminal Procedure Act is committed by the State.