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

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

Punishment of the crime

The Defendant is a person who operated D Company in Sungnam-gu Seoul Special Metropolitan City from August 1, 201 to March 13, 2013.

No person liable to prepare and issue a tax invoice pursuant to the Value-Added Tax Act shall enter a false tax invoice and issue it.

Nevertheless, on January 30, 2012, the Defendant: (a) at the office of the said D Company; (b) at the office of the said D Company; (c) at the office of the said D Company, to F, the head of the E Business Headquarters, the amount of supply “19,00,000”; (d) tax invoices consisting of “16, 200”; (c) tax invoices consisting of “2,727,272 won” on the date of preparation; (d) tax invoices consisting of “22,727,272 won” on the date of preparation; and (e) tax invoices consisting of “16,250,000 won” on the date of preparation; and

2. From February 9, 2012 on the date of preparation of the following year: (a) a tax invoice, “17,820,000 won”; (b) a tax invoice, “26,154,545 won” on the date of preparation; (c) a tax invoice, “26,154,545 won”; and (d) a tax invoice, “3,610,000 won” on the date of preparation of the tax invoice; and (e) a tax invoice, “3,610,00 won”

3. Around March 5, 2012, a tax invoice, “24,760,000 won” on the date of preparation of the tax invoice, “24,760,000 won”, “24,240,000 won” on the date of preparation of the tax invoice, “24,240,000 won”, and “19,50,000 won” were issued.

Summary of Evidence

1. Partial statement of the witness F in the court;

1. A copy of the protocol concerning the examination of suspect concerning the F;

1. A written accusation;

1. A report on the completion of investigations into trade order G and H;

1. Application of each tax invoice of nine Acts and subordinate statutes;

1. Relevant Article 10 (1) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes and for each of the tax offenses selected;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, Article 38(1)2 of the Criminal Act does not apply to limited aggravation with respect to the concurrence of fines, and 300,000 won, respectively, for each tax invoice issued on February 15, 2012, except for the issuance of the tax invoices issued on February 15, 2012, and the issuance of the tax invoices issued on February 15, 200.