1. The defendant shall be punished by a fine of twenty thousand won or more;

2. Where the defendant does not pay the above fine.

Punishment of the crime

The defendant is a representative of C in the operation of the suspect B located in Gyeongcheon-gun, Chungcheongnamcheon-gun.

Around December 30, 2014, the Defendant issued a tax invoice of the amount equivalent to KRW 20,000,000 of the material price to E, even though the Defendant did not supply goods or services to E, a representative of the Defendant, as shown in the [Attachment List], to November 30, 2015, without being supplied with goods or services to the said D Co., Ltd. and 22 companies, other than D Co., Ltd., and without being supplied with goods or services, at least KRW 392,658,272, total value of the tax invoice 58, without being supplied.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. Application of the Acts and subordinate statutes to each accusation, each report on termination of investigation into suspects, and copies of tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes in question;

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

1. Articles 70 (1) 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;