Defendant shall be punished by a fine of KRW 10,000,000.

If the defendant does not pay the above fine, the fine shall be 100.

Punishment of the crime

B around January 20, 2015, around Suwon-gu Busan District Tax Office: (a) registered as a “C” for a business establishment; and (b) registered as a construction/tegrative business entity under the construction/tegrative 2601 Dong-gu 101 Dong-gu Do, Busan Metropolitan Transportation-gu Do; and (c) the Defendant agreed to issue and collect false tax invoices under the name of the above C and collect fees.

On January 25, 2015, the Defendant conspired with B, filed a report on the determination of value added tax for the second period of 2,014 at the Suwon Tax Office around January 25, 2015, and submitted a false list of false purchase tax invoices equivalent to KRW 422,50,000 in total amount of supply value as shown in the list of annexed crimes, including a false list of total tax invoices for each seller, as if he/she supplied goods or services in Category C, even though he/she did not have supplied goods or services in Category E.

Summary of Evidence

1. A protocol concerning the examination of the police officers of the accused;

1. Protocol concerning the examination of suspect B by the prosecution;

1. Application of Acts and subordinate statutes to a list of total tax invoices by customer and a list of total tax invoices by customer by customer;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines concerning the crime;

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

1. It is so decided as per Disposition on the grounds of Article 334(1) or more of the Criminal Procedure Act.