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

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

No person shall deliver or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Around February 16, 2016, the Defendant issued a false tax invoice stating an excessive amount of money as if it supplied machinery and equipment equivalent to KRW 650,000,000, to D, even though the Defendant supplied machinery and equipment equivalent to KRW 263,891,634 to D’s supply price.

Summary of Evidence

Part of the prosecution examination protocol against the defendant

1. Protocol of questioning of suspects of each offense against E, and protocol of police statement concerning F;

1. An accusation and a report on investigation into value-added tax;

1. Application of the tax invoice, C Standard Balance Sheet (based on December 31, 2014) issued by C to January 2016 by Co., Ltd. to G;

1. Article 10(1)1 of the Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) and Article 10(1)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 3

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;