Defendant shall be punished by a fine of KRW 10 million.

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Punishment of the crime

1. From September 7, 2012 to February 24, 2015, the Defendant was a person who actually carried out a place of business with the trade name “C” on the Daegu-gu B and the second floor from September 7, 2012 to February 24, 2015.

On January 25, 2014, the Defendant issued tax invoices under the Value-Added Tax Act for KRW 100,000,000 without actually receiving goods and services from D, and entered and submitted a false list of total tax invoices in purchase at a time when it is unknown.

2. On the same date as the preceding paragraph, the Defendant registered the business by using the name of another person (E) for the purpose of evading taxes or evading compulsory execution, and arranged the phrases in accordance with the pertinent law. The summary of the evidence.

1. Statement by the defendant in court;

1. Copy of the protocol concerning the examination of suspects of the prosecution of related cases regarding F;

1. A copy of the protocol concerning the examination of suspect in relation to G (two times);

1. A protocol concerning the interrogation of suspects of E;

1. A written accusation;

1. Application of Acts and subordinate statutes to a criminal investigation report (verification of omissions);

1. Article 10(3)3 of the Punishment of Tax Evaders Act and Article 11(1) of the former Punishment of Tax Evaders Act (wholly amended by Act No. 13627, Dec. 29, 2015); the selection of fines concerning the crime

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

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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