Defendant shall be punished by a fine of KRW 2,000,000.

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

Punishment of the crime

The Defendant, from April 29, 2002 to December 13, 2012, was in general in charge of the business affairs of the said company while serving as the representative director of the C-A-A-A-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U.

1. No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on April 14, 2010, the Defendant issued a false tax invoice 200,000, which constitutes a false tax invoice 200,000, as if he did not supply goods or services to Co., Ltd. that is operated by D, even though he did not supply goods or services to Co., Ltd. for profit-making purposes.

6. At around 30.30. Around 22,00,000 false tax invoices consisting of 22,00,000 supply value E, each of which was issued two copies of false tax invoices consisting of 222,00,000,000 won in total to E as shown in the following crime list (1).

2. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, on May 31, 2010, the Defendant issued a false tax invoice (128,500,000) of supply value as if he did not receive any goods or services from G (State) operated by F, for profit-making purposes in the office of the F Co., Ltd., and received a false tax invoice (128,50,000) as if he did not receive any goods or services.

6. From around 30.30.M., one false tax invoice consisting of the supply value of KRW 71,500,000,000 issued from G, two copies of the false tax invoice consisting of the supply value of KRW 200,000,000, in total two times from the above G (State) as shown in the following list of crimes (2):

Summary of Evidence

1. Defendant's legal statement;

1. Accusation against the violator of the Punishment of Tax Evaders Act;

1. Four copies of the tax invoice;

1. Application of Acts and subordinate statutes of the report on completion of investigations by item of value-added tax;