1. The defendant shall be punished by a fine of KRW 40 million;

2. If the defendant does not pay the above fine, only one hundred thousand won.

Punishment of the crime

The Defendant is a person who actually operated K from February 1, 2013 to June 1, 2014 at the Busan Island J.

On March 7, 2013, the Defendant issued a tax invoice of KRW 74,618,818 of the supply value to D, without supplying goods or services at the above K office, and issued a tax invoice of KRW 470,073,361 in total five times until December 7, 2013, as indicated in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Each letter of answer by F, L, and I;

1. Application of Acts and subordinate statutes to an accusation and a report on investigation into trade order terminated;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the selection of punishment;

2. Of concurrent crimes, Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act [Attachment 8 million won shall be determined and added up (eight million won x 5 times = 40 million won) for each crime listed in the list of crimes in the annexed Form];

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

4. It is so decided as per Disposition for the reason under Article 334(1) of the Criminal Procedure Act above.