Defendant shall be punished by a fine not exceeding five million won.

Where the defendant fails to pay the above fine, one million won shall be the one day.

Punishment of the crime

The Defendant was the victim E (ma, 36 years of age) running a mutually "D Company" at the second floor of Gangdong-gu Seoul Metropolitan Government.

The Defendant had a position to issue a quarterly tax invoice for the second quarter of 201 to the business partner who had been engaged in the transaction after the “F Company” was closed due to financial difficulties, etc.

The Defendant, with the aim of utteringing the victim’s tax invoice in writing, to forge it;

A. On December 201, the Defendant stated the empty form of tax invoices stored in a computer used by him/her at the “F company” office located in the Daejeon-gu Daejeon G G G G G, and the “supplier” column as “H” and stated in the “trade name” column as “D company, Gangdong-gu Seoul, and Seoul, and the “business address” column as “ben agency, planning, and services,” respectively, and the Defendant stated in the “registration number column” as “I”, “mutual name,” “J company,” “place of business,” “type of business,” “type of business,” “place of business,” “type of business,” “type of business,” “type of business, construction business, double-story, indoor decoration,” and “value of supply” as “value of tax invoices,” and “tax invoices,” “tax invoices,” “400,000,000,000 won,” and “the name and duties of each E.I.D. under the name of each E.’s name and duties under the separate Book No. 2.

B. From the end of December 2011, the Defendant: (a) issued a forged tax invoice at the same place as in the preceding paragraph, etc. at the early January 2012, 201, to L, a J company, as if it were duly constituted, as if he were aware of such fact; and (b) exercised it by delivering it to each of seven business entities, such as the list of crimes, etc.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the Police Statements of E: 1.