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

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

Criminal facts

No person who is obligated to prepare and issue tax invoices pursuant to the added-value tax-related Acts shall issue tax invoices or issue false tax invoices, and no tax invoices shall be issued in collusion with those who are obliged to issue tax invoices pursuant to the added-value-Added Tax Act, and no tax invoices shall be issued or received without supplying goods or services or receiving them.

1. Around June 27, 2014, the Defendant issued two copies of the tax invoice of KRW 710,000,000 in total amount, as shown in paragraph 1 of the attached Table of Crimes, including the issuance of tax invoices of KRW 283,00,000,000 in the supply price, without supplying goods or services at the office of the (ju) office of the Defendant’s operation of the Defendant (ju) at the Kimhae-si, Inc., a corporation.

2. Around June 30, 2014, the Defendant received two copies of the tax invoice of KRW 145,000,000,000, in total two times as shown in paragraph 2 of the attached Table of Crimes, including that the Defendant received a tax invoice of KRW 145,00,000 from D, without being supplied goods or services from D, at the above (State) office.

3. On August 29, 2014, the Defendant supplied goods or services equivalent to KRW 19,909,909,909 at the office of Lone Star Co., Ltd. at the above (State) office, but did not issue a tax invoice (see attached Table 3), and received goods or services equivalent to KRW 45,454,545,545, won from the special lecture of gender head (State) at the same office around February 17, 2014, but did not receive a tax invoice in collusion with the special lecture of gender head (State) and did not receive a tax invoice of KRW 1,198,756,463, total supply price of KRW 38 times in total as stated in attached Table 4 of Crimes List.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1.Each.