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

When the defendant does not pay the above fine, 100,000 won.

[criminal records] On May 11, 2016, the Defendant was sentenced to three years of imprisonment and fine 2,00,000 won by violating the Labor Standards Act at the Incheon District Court, and the judgment was finalized on March 15, 2017.

[Criminal facts] The defendant is the representative director of C Co.

No person who is obligated to prepare and issue tax invoices pursuant to tax-related Acts shall issue any tax invoices.

The Defendant, at around February 5, 2013, transferred G golf membership (H) to F in the office of the E Co., Ltd. located in Seocheon-gu, Seocheon-gu, Seocheon-gu, Seocheon-gu, and the third floor, but did not issue a tax invoice, from that time until December 9 of the same year, even though he did not transfer the G golf membership (H) to F, and did not issue a tax invoice, even though he transferred the G golf membership equivalent to KRW 736,700,000 to 13 persons, as shown in the list of crimes in the attached Table, from December 9 of the same year.

Summary of Evidence

1. Partial statement of the defendant;

1. Entry of the witness I and each J in the fourth public trial protocol, and entry of the witness K in the sixth public trial protocol;

1. Investigation report (case of arranging contact numbers of transaction partners), details of transfer of golf membership rights in G, corporate stocks and management rights;

1. Previous convictions: Application of Acts and subordinate statutes concerning case search and judgment;

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

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

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

1. Articles 70 and 69(2) of the former Criminal Act (Amended by Act No. 12575, May 14, 2014);

1. Determination on the assertion by the defendant and his/her defense counsel under Article 334(1) of the Criminal Procedure Act

1. The summary of the argument is that I, an employee of the E Co., Ltd. (hereinafter “instant company”) provided documents necessary for the transfer of each G golf membership (hereinafter “instant membership”) as indicated in the separate list of crimes, while possessing the corporate seal of the instant company.