Defendant shall be punished by a fine of KRW 7,000,000.

If the defendant does not pay the above fine, 50,000 won shall be one day.

Punishment of the crime

Defendant

A is a person who engages in wholesale and retail business, such as cremation, with the trade name called "C" in the Busan Western-gu B.

In spite of the fact that no tax invoice is issued or received without the supply of goods or services under the Value-Added Tax Act, on January 19, 2010, it issued 29,050,000 won in total to 2 enterprises including the issuance of 35,00,000 won in the supply price of one false sales tax invoice in the name of the defendant, without supplying goods or services to D Company E at the above C office for a period of time from time to time.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of tax invoice Acts and subordinate statutes;

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

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

1. Articles 70 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;