Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

From May 2015 to October 2017, the Defendant was operating “D” as a business entity manufacturing signboards in the name of the Simho-gu B, Busan from May 2015 to October 2017.

1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around December 31, 2016, the Defendant issued 28 copies of the tax invoice in total amount of 402,50,000 won, without any fact that he produced a signboard to E, from that time, as if he supplied goods or services equivalent to KRW 10,00,000, to October 10, 2017 in the same manner, not from that time, from that time to October 2017, the Defendant issued 28 copies of the tax invoice in total of 402,50,000 won.

2. No person who submits a list of total tax invoices by customer shall supply goods or services, and shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on January 25, 2017, the Defendant reported the confirmation of value-added tax for the second period of 2016 from the North Busan District Tax Office located in 263 as the superintendent of the Busan District, and submitted a false list of tax invoices by customer as if D supplied goods or services to five enterprises, such as F, even if D did not supply the goods or services in an amount equivalent to KRW 84,50,000,000. From that time until January 24, 2018 in the same manner, the Defendant submitted a false list of tax invoices by customer, stating that D supplied goods or services in total amount of KRW 486,00,000, as shown in attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

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

1. A written accusation;

1. A report on investigation (the sequence 5 in list of evidence);

1.Each.