Defendant shall be punished by a fine of KRW 7,000,000.

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

Punishment of the crime

The Defendant, as an online and off-line advertising producer, concluded a sales advertising contract with the sales agent chain B, followed up a false tax invoice in the name of D, the representative of C, who received a request for issuing the tax invoice from B.

1. On January 2017, 2017, the Defendant forged a private document in the Scock in Scock in Scock in Scock in Scock in Scock in Scock in Scock in Scock in Scock in the column of the supplier’s registration number, “E”, “C”, “C” and “C” in the column of the supplier’s trade name (representative’s name) address, “Seoul Yangcheon-gu F” in the column of business address, “service by proxy” in the item column, “G” and “G” in the registration number column of the recipient’s registration number column, “H”, “Seoul Seongbuk-gu I” in the column of business address, “construction,” “new sale of housing” in the column of business type, and “sale of housing” in the column of supply date, and “2,000,000,000,000,000,000” and “B” in the column of supply value.

Accordingly, for the purpose of uttering, the Defendant forged a tax invoice in the name of D, a private document related to rights and obligations, including forging a tax invoice in the name of D on the same day.

2. On January 201, 2017, the Defendant exercised the falsified tax invoice by delivering it to the person in charge of B, as above, in a manner of delivering the falsified tax invoice to the first policeman.

Summary of Evidence

1. Defendant's legal statement;

1. Each police interrogation protocol against the accused;

1. Statement made to D by the police;

1. A complaint, and each tax invoice;

1. Application of Acts and subordinate statutes to investigation reports (Submission of J tax invoices for reference), each tax invoice, investigation reports (B Representative K and telephone communications);

1. Article 231 of the Criminal Act, Articles 234 and 231 of the Criminal Act concerning the facts constituting an offense (the point of uttering of a falsified investigative document);

1.Article 40 of the Criminal Code of Trade and Trade.