Defendant shall be punished by a fine of KRW 4,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

[criminal records] On April 5, 2013, the Defendant was sentenced to ten months of imprisonment with prison labor for a crime of violating the Punishment of Tax Offenses Act at the Seoul Northern District Court (Seoul Northern District Court) and the said judgment became final and conclusive on August 29, 2013. On July 17, 2014, the Seoul Southern District Court sentenced ten months of imprisonment with prison labor for embezzlement, etc., and the said judgment became final and conclusive on July 25, 2014.

[Criminal facts] The Defendant is a person who actually runs a stock company B and C in Yeongdeungpo-gu Seoul Metropolitan Government.

Although the Defendant did not supply goods or services to the business partners such as D, on February 29, 2012, issued a tax invoice of an amount equivalent to KRW 33,50,000 at D’s office at D, and around that time, from around eight times to April 29, 2012, the Defendant issued eight copies of tax invoice of an amount equivalent to KRW 329,565,000 in total to D’s business partners, such as as written in the list of crimes in attached Table.

Summary of Evidence

1. Legal statement of witness E;

1. The accusation and the electronic tax invoice attached thereto;

1. A criminal investigation report (report attached to an electronic tax invoice) and an electronic tax invoice attached thereto;

1. Previous convictions: References to inquiries, such as inquiries about criminal history, reports on investigation (in addition to the previous rulings of the suspect and related persons), and the application of each judgment attached thereto, reports on the results of confirmation of the previous convictions and previous convictions

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 (Optional to the punishment);

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. The former part of Article 37 of the Punishment of Tax Evaders Act, and Article 20 of the Punishment of Tax Evaders Act [Article 4,00,000 won in total by fixing a fine of 50,000 won for the crime of violating the Punishment of Tax Evaders Act];

1. Article 70 of the former Criminal Act (amended by Act No. 12575, May 14, 2014) and Article 69(2) of the former Criminal Act (amended by Act No. 12575, May 14, 2014

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