Defendant shall be punished by a fine of KRW 10 million.

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

Punishment of the crime

No person shall deliver a tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act.

Nevertheless, around April 30, 2002, the Defendant issued a false tax invoice of 642,750,598 won in total over 16 times, as shown in the attached list of crimes, from the time on November 24, 2009, as if the supply of goods or services was made, as if the supply of goods equivalent to KRW 50,150,000 of the supply value was made, even though there was no fact that the goods or services were supplied to the State (State) harbor in the office of "D, Daegu-gu, Suwon-gu, Daegu, the Defendant issued a false tax invoice.

Summary of Evidence

1. Partial statement of the defendant;

1. Examination protocol of the accused by prosecution;

1. A written accusation;

1. A data survey report;

1. A copy of tax invoice;

1. Application of Acts and subordinate statutes on a copy of confirmation;

1. Article 11-2 (4) of the Punishment of Tax Evaders Act (amended by Act No. 7321 of Dec. 31, 2004) and the former Punishment of Tax Evaders Act (amended by Act No. 7321 of Dec. 31, 2004), which

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation with respect to concurrent fines in Article 38 (1) 2 of the Criminal Act shall not apply, and the fine for each crime shall be aggregated);

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;