Defendant shall be punished by a fine of KRW 40,000,000.

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

Punishment of the crime

1. Around September 2012, the Defendant, at the C office located in C in C in C in C in C in C in C in C in C in C in the C in the C in the C in the C in the C in the C in the C in the C in the C in the C in the C in the C in the C in the C in the C in the U.S., having supplied the C in the C in the way of supplying the goods equivalent to KRW 400,000,000,000, the supply price was KRW 400,000 as if the goods were supplied.

Accordingly, the Defendant issued a false tax invoice.

2. (Pursuant to the Value-Added Tax Act, the Defendant, at the same time, at the same place and place as described in paragraph 1 above, issued a tax invoice under the Value-Added Tax Act stating that “(80,000,000, tax amount is KRW 8,000,000, tax amount is 8,000,000,” although there was no fact that the Defendant supplied the goods equivalent to KRW 80,00,000 to the (PP) export.

Accordingly, the Defendant issued a false tax invoice without supplying goods or services.

3. The Defendant traded with D issued a tax invoice under the Value-Added Tax Act stating “120,000,000 won and 12,000,000 won,” although there was no fact that he supplied D with goods equivalent to KRW 120,00,000,00.”

Accordingly, the Defendant issued a false tax invoice without supplying goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation or accusation;

1. Application of Acts and subordinate statutes concerning list of evidential documents, C Supplementary records, list of accounts by customer, list of accounts of accounts by customer, text packing companies, explanatory materials, and other explanatory materials;

1. Selection of fines under Article 10 (1) 1 and (3) 1 of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the same Act on the facts constituting the crime

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.