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

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is the operator of the corporation B.

1. On August 31, 2011, the Defendant violated the Punishment of Tax Evaders Act by issuing false tax invoices: (a) issued a tax invoice of an amount equivalent to KRW 24,00,000 in supply price as if the Defendant supplied the cans to the company without having supplied goods or services; and (b) issued seven copies of the tax invoice of an amount equivalent to KRW 175,980,000 in total of supply price by the following methods, including the issuance of a tax invoice of an amount equivalent to KRW 24,00,000 in supply price, from the time to December 30, 2011.

2. It shall not be provided with any goods or services in violation of the Punishment of Tax Evaders Act by receiving false tax invoices, but shall not be issued with a tax invoice under the Value-Added Tax

Nevertheless, around October 31, 201, the Defendant was issued five copies of the tax invoice in total amount equivalent to KRW 107,620,000 in supply value, as shown in the separate sheet of crime (2) from December 30, 2011, as if he were supplied with goods or services from the Daekk Co., Ltd., even though there was no fact that the Defendant had been supplied with goods or services from Taekkkk Co., Ltd., and the Defendant was issued five copies of the tax invoice in total, which is equivalent to KRW 107,620,00,00 in supply value, as shown in the separate sheet of crime (2).

Summary of Evidence

1. Defendant's legal statement;

1. A copy of each protocol of suspect examination (D);

1. Application of statutes on copies of electronic tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act which choose the penalty;

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 of fines for concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply, and such provisions shall be added up after the fine for each crime is separately prescribed);

1. Articles 70(1) and 69(2)1.