No person of "2013 Highest 695" shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services.

Nevertheless, on January 31, 2013, the Defendant issued a false sales tax invoice of KRW 16 and KRW 552,63,000 in total, as shown in the separate crime list from around that time to June 30, 2013, although there was no fact that the Defendant supplied goods to E, the Defendant issued a false sales invoice of KRW 39,548,00 of the value of supply, despite the absence of the supply of goods to E.

"2014 Highest 110" Defendant is a person who has been engaged in the production business of Vietnam in the name of D from the F of Jung-Eup City.

1. Around February 25, 2013, the Defendant made a false statement to the “I” office of the “I” company operating the Victim H in Yongsan-gu, Yongsan-gu, Yongsan-gu, Yongsan-gu, Yongsan-do, stating that “I will make payment by the end of April 2013 by supplying industrial rap to Echeon-do (Yecheon-gu), on the face of the week, by supplying the industrial rap to Echeon-gu, Gyeonggi-do.”

However, the above company's debt was 400 million won at the time, and the defendant had no intention or ability to pay the debt even if he was provided with goods from the victim because he was in a state of excess such as failure to pay wages to his former employeeJ, etc.

After all, the Defendant, as above, by deceiving the victim, obtained the protective films equivalent to the market value of KRW 9,030,160 from the victim and acquired them by deception.

2. On April 15, 2013, the Defendant, at the above office around April 15, 2013, made a false statement to the victim, stating, “on the face of a week by delivering the mileage film to K located in the Jeonbuk-gun, the Defendant would pay the price by not later than the end of May 2013.”

However, the defendant is willing to pay the price even if he receives goods from the victim for the same reasons as the above 1.