Defendant shall be punished by imprisonment for two years and by a fine for 700,000,000 won.

1. When the defendant does not pay the above fine.

Criminal facts

The Defendant is an operator of the “D”, who is a gold criminal withdrawal company in the Sinsung City.

1. On September 9, 201, from around October 9, 2012 to around October 9, 2012, the Defendant issued or received tax invoices 49, written in falsity as if he/she supplied or received goods or services equivalent to KRW 3,108,00,000 in total value as shown in the attached crime list (1), even though he/she had not supplied or received goods or services from six enterprises, including E, during the taxable period from February to February 2, 2011.

2. From January 27, 2012 to January 25, 2013, the Defendant submitted a list of total tax invoices by seller as indicated in the attached Table No. 3,543,000,000 won as if he/she supplied or was supplied with goods or services equivalent to KRW 3,543,00,000, as shown in the attached Table No. 201, even though he/she had not supplied or supplied goods or services to eight enterprises, including E, during the taxable period from February to February 2012, 201.

As a result, the Defendant issued or issued a false tax invoice equivalent to 6,651,000,000 won in total for profit-making purposes, and submitted a false list of tax invoices by seller to the government.

Summary of Evidence

1. Defendant's legal statement;

1. Each police investigation report (including the submission of a suspect's account statement, E case records, F case records, G case records, H case records, sales offices H case records, purchase offices J, K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the K of the

1. A prosecutorial investigation report (including attached data, such as a written judgment of a trader and written indictment);

1. Value-added tax returns, a list of total tax invoices by seller, each tax invoice, door answers, report on investigation of value-added tax, each written judgment, a copy of each indictment, and the application of statutes in the preceding Table;

1. Relevant provisions concerning facts constituting an offense;