Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

The Defendant is a person who was engaged in the original group and clothing wholesale and retail business from February 23, 2016 to May 30, 2017, with the trade name of “C” in subparagraph 202 of Dongdaemun-gu Seoul Metropolitan Government B Building No. 202.

On March 3, 2016, the Defendant issued one copy of the false tax invoice equivalent to KRW 27,786,000 from “D”, although there was no fact that the Defendant received goods or services from “D”.

In addition, from that time until June 30, 2016, the Defendant issued 28 copies of the false tax invoice and account statement amounting to KRW 835,343,825 in total from “D”, “E”, “E”, and “F” as indicated in the list of crimes in the attached Table of Crimes.

Summary of Evidence

1. The defendant's legal statement; 1. Each electronic tax account statement, electronic account statement, and tax account statement;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) concerning the facts constituting an offense, and the selection of fines in each case, Article 10(3)2 (the receipt of false invoices) of the Punishment of Tax Evaders Act, and each case of fine;

1. The former part of Article 37 of the Criminal 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 judgment) does not apply with respect to aggravated restrictions on concurrent crimes. The crimes listed in Articles 1 through 13, 15 through 26 of the Criminal Act shall be punished by a fine not exceeding 30,000 won for each crime, by a fine not exceeding 250,000 won for each of the crimes listed in the attached Table 1 through 13, and by a fine not exceeding 14,28,000 won for each year, and by a fine not exceeding 2,50,000 won for each of 27,000 won for each year (=30,000 won x 250,000 won x 2,000 won)

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;