Defendant shall be punished by a fine of 20 million won.

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

Punishment of the crime

The defendant is a person who operates an advertising agency in the name of Jeonju-si B, and a limited liability company is a corporation established for the purpose of housing construction and sale.

1. On May 24, 2011, the Defendant issued to C a tax invoice under the Value-Added Tax Act stating the date of issuance, “ May 20, 2011” and “BA” of the supplier’s “person receiving the goods,” as “the transmission construction, supply price of KRW 200,00,000,” irrespective of the fact that a limited liability company supplied the goods or services for the fixed construction.”

2. On October 13, 2011, the Defendant issued to C a tax invoice under the Value-Added Tax Act stating that “B” office as of September 20, 201; “B” company “person who receives goods or services” as of September 20, 201; “B” company (“person who receives goods or services” as of September 20, 201, and “ September 26, 201”; “BA” company “B” as of September 26, 201; and “BA” company (“person who receives goods or services” as of September 20, 201.

Summary of Evidence

Application of the Defendant’s statutory statement, each tax invoice, or accusation statute

1. Relevant provisions concerning facts constituting an offense: Article 10 (3) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 11210, Jan. 26, 2012);

1. Concurrent Crimes: former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act;

1. Detention at a workhouse: Articles 70 and 69 (2) of the Criminal Act;

1. Provisional payment order: Article 334 (1) of the Criminal Procedure Act;