Defendant shall be punished by a fine of eight million won.

In order to order the provisional payment of an amount equivalent to the above fine.

Punishment of the crime

B, the actual representative of the defendant, committed the offenses prescribed in the Punishment of Tax Evaders Act with respect to the defendant's business as follows:

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, B issued 7 copies of the false tax invoice in total amount of KRW 532,500,000 in the supply price as if the Defendant supplied goods or services equivalent to KRW 61,50,000 in the supply price even though he did not supply goods or services to the KMU in the KMU-dong-gu, Yongsan-si, Yongsan-si, Seoul, on August 31, 2013, and in fact, B issued 7 copies of the false tax invoice in total of 532,50,000 in the supply price of goods or services from around that time to February 28, 2014 as shown in attached Table 1.

2. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;

Nevertheless, at the Defendant’s above office on August 31, 2013, B issued 61 copies of a false tax invoice as if the Defendant was supplied with goods or services equivalent to KRW 10,000,000 in supply price even though the Defendant did not receive goods or services from D, and thereafter issued 61 copies of a false tax invoice equivalent to KRW 532,50,000 in total, as shown in the attached Table 2, from around that time to February 28, 2014.

Summary of Evidence

1. A protocol concerning the suspect B of the police;

1. A report on termination of investigation related to trading order;

1. A copy of tax invoice;

1. Court rulings;

1. Investigation report (Attachment of a certified copy of the A registry of suspect corporation);

1. Application of the Acts and subordinate statutes of accusation;

1. Main text of Article 18 and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act, respectively;

1. The order of provisional payment;