Defendant shall be punished by a fine of KRW 5,000,000.

If the defendant does not pay the above fine, 100,000 won shall be one day.

Criminal facts

Some of the facts charged were corrected.

No person shall issue or receive an invoice under tax-related Acts for income without supplying or receiving goods or services.

On June 20, 2013, the Defendant, a person operating D in Seo-gu, Busan, issued a false invoice stating that he/she received 75,500,000 won freezing fishery products from E without being supplied with goods or services, and from that time, issued or issued a false invoice stating that he/she supplied or received 640,089,00 won in total for 14 times between three enterprises, such as E, as shown in the list of crimes in attached Form, from December 28, 2013.

Summary of Evidence

1. The defendant's legal statement (the second public trial date);

1. Invoice (17 pages of investigation records);

1. Application of Acts and subordinate statutes to a report on investigation ( telephone statement, page 239 of investigation records);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 2 of the Punishment of Tax Evaders Act (Optional to the punishment);

1. former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (no provision concerning aggravation of restrictions on concurrence of fines in Article 38 (1) 2 of the Criminal Act shall apply);

1. Determination of sentence: 5 million won (the amount shall be determined in the same manner as the fines for the violation of the Punishment of Tax Evaders Act are imposed on 14 occasions in total, and the amount shall be aggregated);

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;