Defendant shall be punished by a fine of three million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The Defendant, from March 22, 201 to June 30, 2014, operated the construction business chain C Co., Ltd. in Suwon-si Line B from Suwon-si.

On January 27, 2014, the Defendant submitted to D the second half-year buyer (transaction period: October 1, 2013 to December 31, 2013) stating as if there was a sale equivalent to KRW 569,500,000, in the absence of supply of goods or services to D from October 1, 2013 to December 31, 2013.

Summary of Evidence

1. Defendant's legal statement;

1. Statement by the prosecution concerning D;

1. Copy of the E statement;

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

1. Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 3

1. Articles 70 (1) 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;