Defendant shall be punished by a fine of KRW 4,000,000.

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

Punishment of the crime

On January 8, 2015, the Defendant was sentenced to two years of imprisonment with prison labor for a violation of the Act on Origin Labeling of Agricultural and Fishery Products at the Daejeon District Court on March 11, 2015, and the said judgment became final and conclusive on March 11, 2015, and on August 31, 2017, the Seoul Central District Court sentenced six months of imprisonment with prison labor for fraud at the Seoul Central District Court on September 4, 2017.

The defendant is the representative of the E-U.S. Co., Ltd. D (hereinafter referred to as "D")'s representative director for the purpose of the Kimchi-do retail business in Chungcheongnam-si, Chungcheongnam-gu, Chungcheongnam-gu, the defendant is the representative of the E-U.S. Co.

A. On August 12, 2013, the Defendant issued a tax invoice under the tax-related Acts of income in a false manner as he/she supplied goods or services equivalent to KRW 300,000,000, to the KCA, although he/she did not supply goods or services to the KCA, in spite of the fact that he/she supplied goods or services to the KCA.

B. On October 25, 2013, the Defendant filed a report on value added tax as of October 25, 2013, and submitted a false list of individual tax invoices by seller, stating as if the Defendant had received goods or services from D, even though the E-san factory, the representative director of which was the Defendant, received goods or services from D, totaling 215,190,000 won.

Summary of Evidence

1. The defendant's legal statement (as at the date of the second public trial, in the case);

1. Each electronic account statement, value-added tax return, etc.;

1. A written accusation;

1. Previous convictions in judgment: Application of inquiries, such as criminal history, and the text of the judgment;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)2 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(3)4 of the Punishment of Tax Evaders Act (the submission of a sum table of false tax invoices), and the selection of fines, respectively;

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

1. The former part of Article 37 of the Aggravation of Concurrent Crimes Act and Article 20 of the Punishment of Tax Evaders Act (Article 38(1)2 of the Criminal Act with respect to each crime as indicated in the holding does not apply the aggravated provision on the restriction on concurrent crimes with respect to fines in Article 38(1)2 of the Criminal Act. The amount of fine for the crime No. 1 as indicated in the holding shall