Defendant shall be punished by a fine of KRW 30,000,000.

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

Punishment of the crime

1. It shall not issue or receive an invoice for tax pursuant to tax-related Acts without supplying or receiving any goods or services that are not supplied with false tax invoices;

Nevertheless, on March 31, 2016, the Defendant issued a false tax invoice as if he/she supplied goods or services equivalent to 36,045,000 won in supply price, regardless of the fact that he/she supplied goods or services to the Dispute Settlement Bank Co., Ltd., and issued a false tax invoice from September 3, 2015 to December 31, 2016, without supplying goods or services on 59 occasions as shown in the separate crime list from September 3, 2015 to December 31, 2016, without supplying goods or services on 781,803,58 won in total.

2. He/she shall not submit to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or receiving any goods or services to submit a list of total tax invoices by customer and seller;

Nevertheless, on January 23, 2016, the Defendant reported the value-added tax for C at the ASEAN tax office located in 57-29, an Eup/Myeon, Masan-si, Masan-si, Masan-si, Masan-si, 57-29, and submitted to the public official in charge a sum table of accounts for each sales place, stating false amounts of 102,660,364 won, although there was no fact that he/she supplied goods or services equivalent to the above amount of 102,660,364 won in total.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officer in relation to F, and a statement of the police officer in relation to G;

1. A written accusation or accusation;

1. Application of Acts and subordinate statutes to a certified copy of a certificate 4 C tax invoice, and a list of total tax invoices by 5 sales office;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) concerning the facts constituting an offense, and Article 10(3)3 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) of the Punishment of Tax Evaders Act.