A. The Plaintiff is a person working as a secretary at the D Certified Tax Accountants Office, and Defendant B is a person engaged in processing business, such as the Switzerland, in the trade name of Defendant B, and Defendant C is an employee working in E.

B. Defendant B requested a D certified tax accountant office to provide services concerning E’s accounting and tax reports, etc., and at the said office, Defendant B performed the bookkeeping of accounting books for the reporting of value-added tax from February 2, 2010 to February 2, 2013.

The plaintiff was in charge of accounting books such as the report of value-added tax and the settlement of accounts at the end of the year.

C. The Plaintiff reported value-added tax on behalf of E from February 2, 2010 to February 2, 2013, and prepared a false sales slip as if E supplied goods or services to E, etc., and filed a false list of tax invoices based thereon. D.

On April 29, 2014, the Plaintiff prepared and sent to Defendant C a written confirmation to the effect that the Plaintiff would deposit KRW 50,000,000 by May 7, 2014, and that “I will deposit KRW 50,000,000 by May 7, 2014.”

E. The plaintiff is above C.

Article 10(1)1 of the Punishment of Tax Evaders Act provides that the act of issuing a tax invoice on the person who does not supply goods or services shall be punished on the grounds of the charge of violating the Punishment of Tax Evaders Act. However, the Plaintiff does not constitute a person subject to punishment under Article 10(1)1 of the Punishment of Tax Evaders Act, but rather did not report the sales of E in collusion with Defendant B to the Plaintiff for the benefit of other companies that requested the Plaintiff to file a tax return, instead of reporting the sales of E excessively.

“For reasons, there is no suspicion.”