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

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

Around July 31, 2011, the Defendant, who operates D Company C, issued a false tax invoice to the effect that he/she sold goods or services of KRW 10,000,000 in the supply price to K, and from that time, issued a false tax invoice to the effect that he/she sold goods or services of KRW 10,000,00 in the supply price to K construction, and from that time until December 31, 2011, issued a false tax invoice of KRW 19 in total equivalent to KRW 189,30,000 in the supply price as shown in the attached list of crimes, as shown in the attached list of crimes, and evaded value-added tax of KRW 18,930,00 in the above manner.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement to E by the police;

1. Each report on investigation into a telephone system;

1. A copy of a false tax invoice prepared by a suspect (F company, etc. 19 copies);

1. A certificate of details of admission and withdrawal transactions of the head of a G company;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); Article 3(1) of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); and the selection of fines for each crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (it shall not apply Article 38 (1) 2 of the Criminal Act, and shall be added up after calculating the amount of fine separately for each violation);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

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