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

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

Punishment of the crime

The defendant is a person who is engaged in the construction machinery leasing business under the trade name of "C" at all times.

Notwithstanding the fact that C had not supplied goods or services to E during the period from October 2012 to December 2012, the Defendant: (i) supplied “E” on October 30, 2012; (ii) supplied “70,000,000 won”; (iii) supplied “C”; (iv) supplied “E”; and (v) as of the date of preparation of the supply date,” “70,000,000 won”; and (v) supplied “E”; “70,000,000 won”; (v) supplied value-added; (v) supplied value-added; (v) the supplier “C”; (v) the supplier “E”; and (v) the supplier “E”; and (v) the supplier’s “E”; and (v) the supplier’s account statement of value-added tax; and (v) the supplier’s “value-added tax”.

Accordingly, the defendant did not supply goods or services, and issued three copies of false tax invoices equivalent to 200 million won in total.

Summary of Evidence

1. Statement by the defendant in court;

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

1. Article 10(3)1 of the Punishment of Tax Evaders Act (Article 10(3)1 of the Punishment of Tax Evaders Act (Article 2,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;