A defendant shall be punished by imprisonment for one year and a fine of 6,00,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

1. On July 4, 2016, the Defendant: (a) confirmed the identity of D, including the address of D, by transmitting the lease contract that C contracted with D from Daegu-gu, Daegu-gu, via SNS Massen; and (b) marked the real estate in the column of indication of real estate in the real estate in the “real estate lease agreement form”; (c) KRW 0 million on the date of “Seoul-gu, Seogu, Seoul-gu, Seoul, and the third floor; (d) KRW 3 million on the deposit column; and (e) KRW 4 million on the remainder column; and (e) KRW 4 million on the lessor’s address column; and (e) indicated “D” on the building E in the Dobong-gu Seoul, Seoul, Seoul; and (e) arbitrarily affixed D seals on the name of D.

As a result, the defendant has forged one copy of the real estate lease agreement in the name of D, a private document on rights and obligations without authority for the purpose of exercising.

2. On July 4, 2016, the Defendant: (a) filed an application for the registration of the business of the Daegu-gu Daegu-ro 38-ro, Daegu-ro, Daegu-ro, 33, for the registration of the business; (b) had the head of the office of a certified judicial scrivener office and H office of a certified judicial scrivener office, who is not aware of the forgery, submit the forged real estate lease agreement as if it was genuine.

3. The Defendant in violation of the Punishment of Tax Evaders Act is a person who actually operates the Daegu-gu Building B, and the third-rise company in a dispute resolution committee.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services.

Nevertheless, on August 10, 2016, the Defendant supplied goods or services equivalent to the total value of KRW 2,708,750,812 from November 10, 2017, although there is no fact that the Defendant supplied goods or services to the Dispute Resolution Co., Ltd. in the said Dispute Resolution Co., Ltd., in the absence of the supply of goods or services, from that time to November 10, 2017, the Defendant supplied goods or services equivalent to the supply value of KRW 2,708,750,812 from that time to November 10, 2017.