Defendant shall be punished by a fine of KRW 15,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

After the defendant made a business registration under the name of the defendant in collusion with B, the defendant issued a false tax invoice to an enterprise requiring the tax invoice in the return of value-added tax and returned 10% of the false supply value to 7% B and 3% of the false supply value to be divided by the defendant. On June 11, 2012, the defendant registered the business as the representative of "D, a vessel processing enterprise in Tong Young-si," which is in C.

1. On June 30, 2012, the Defendant conspired with B to issue a false tax invoice, and issued a tax invoice as if he supplied goods or services worth KRW 43,643,000, in spite of the fact that goods or services were not supplied to E in spite of the fact that goods or services were supplied to E.

2. Submission of false total tax invoice by buyer;

A. A. Around July 25, 2012, the Defendant conspired with B, submitted a list of total tax invoices in the Tong-dong, Dong-dong, Dong-dong, 2012, and submitted a false list of total tax invoices, despite the absence of the fact of supplying goods or services, the Defendant submitted a false list of total tax invoices, stating the supply price of KRW 89,703,00,000, in spite of the fact that he/she supplied goods

B. On January 25, 2013, the Defendant, in collusion with B, submitted to the general tax invoice listed in the preceding paragraph at the second half of 2012, and submitted to F the total tax invoice, stating the supply price of KRW 72,30,000, and the supply price of KRW 177,062,00,00 to the Maritime Company, even though there was no fact that the goods or services were supplied to F and the Maritime Company.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes, such as a copy of a list of total tax invoices by customer (12, 73 pages of investigation records), a copy of tax invoices (7 pages of investigation records);

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice) concerning the relevant criminal facts, and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the selection of punishment;