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

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

Punishment of the crime

Defendant

A is the representative director of D Co., Ltd. (hereinafter referred to as "D") established in Gangnam-gu Seoul Metropolitan Government for the main purpose of the development and sale of the package software, and E is an employee in charge of D accounting affairs, such as the issuance of tax invoice.

On June 30, 2014, the Defendant, in collusion with E, issued a false tax invoice as if he had supplied goods or services worth KRW 70 million in the supply price, even though he did not have supplied goods or services to the original media thesis corporation, and from that time, issued a false tax invoice of KRW 429 million in total, as shown in the list of crimes in the attached list of crimes, from that time to December 31 of the same year.

Summary of Evidence

1. Legal statement of witness E;

1. A written accusation, a report on the completion of investigation of value added taxes, and an investigation report on disposition of penalties;

1. Application of Acts and subordinate statutes to each electronic tax invoice;

1. Relevant provisions of the Act on the Punishment of Tax Offenses and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime and Article 30 of the Criminal Act (inclusive of the crimes);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;