Defendant shall be punished by a fine of KRW 3,000,000.

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

Punishment of the crime

The defendant shall conduct packing and distribution business under the trade name, such as Ilyang-dong, Sosan-gu B.

No person may deliver or receive the tax invoice without supplying the goods or services as prescribed in the provisions of the Value-Added Tax Act.

A. From January 31, 2010 to March 30, 2010, the Defendant prepared three copies of sales tax invoices as if the Defendant supplied goods or services equivalent to KRW 135,000,000 in supply price to the Il C&D, Inc. located in the department store located in Yangcheon-gu Seoul, Yangcheon-gu, Seoul, even though there was no fact that goods or services were supplied.

B. From April 30, 2010 to June 30, 2012, the Defendant received three copies of a purchase tax invoice as if he/she was supplied goods or services equivalent to KRW 137,350,000 in the distribution of Seongdong-gu, Gangnam-gu, Seoul, without being supplied with goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police interrogation of the accused;

1. A written accusation;

1. Application of statutes on copies of each processing tax invoice;

1. Selection of fines under Article 10 (3) 1 of the Punishment of Tax Evaders Act and each provision on the relevant criminal facts;

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. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;