Defendant shall be punished by a fine of KRW 3,000,000.

In order to order the provisional payment of an amount equivalent to the above fine.

Punishment of the crime

The defendant is a corporation established for the purpose of manufacturing electronic parts in Bupyeong-gu Incheon Metropolitan City B.

On December 11, 2012, C, the actual operator of the Defendant, was issued a copy of a false tax invoice stating as if he received the supply of BWwork advisory services equivalent to the supply price of 413,000,000 won, regardless of the fact that C had not received the service from E, the actual operator of the Defendant was issued at the office of Gangnam-gu Seoul Metropolitan Government D, 5 stories.

As a result, the Defendant, who is a de facto operator of the Defendant, was issued one copy of the false tax invoice amounting to KRW 413,000,000 with respect to the Defendant’s business.

Summary of Evidence

1. A protocol concerning the examination of suspect by the prosecution against C or F;

1. A protocol concerning the interrogation of suspect with respect to F;

1. Application of Acts and subordinate statutes to each copy of accusation and attached data, electronic tax invoice, and electronic tax invoice;

1. Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. The scope of punishment: Fine not exceeding 123,90,000 won;

2. The crime of violation of the Punishment of Tax Evaders Act in the instant case where a sentence is imposed is a crime that disturbs the national tax collection order and damages the tax justice, and thus, may impair the sound commercial order, and the value of the tax invoice issued by C in a false manner is 413,00,000 won.

However, the crime of this case appears to be the single crime of C, and the defendant seems to have not obtained any economic benefits due to the crime of this case, etc., shall be determined by taking into account all of the sentencing conditions shown in the arguments of this case.