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

The Defendant is the representative of the limited company C (hereinafter referred to as “C”) in Chungcheong City, and is a person who establishes a limited company E (hereinafter referred to as “E”) with its representative as “D” in the same location.

1. No person who issues or receives false tax invoices shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods and services;

Nevertheless, on July 15, 2012, the Defendant issued a false tax invoice of KRW 45,45,545,00,000 for the supply price of KRW 45,45,545,00 for five times, including the issuance of the false tax invoice of KRW 45,54,545,00 for the supply price of KRW 45,00 for five times until September 28, 2012, and received false tax invoice of KRW 27,272,727,00 for supply price from the F Co., Ltd. on July 15, 2012, including the issuance of the false tax invoice of KRW 6,54,545,00 for the supply price of KRW 236,189,199 for six times, such as the re-issuance of the list of crimes 1 through 11.

2. No person who submits a list of total tax invoices shall submit to the Government any false statement on sales under the Value-Added Tax Act or a list of total tax invoices by seller without supplying or receiving goods and services;

Nevertheless, the defendant is written in the bill of indictment by the second seller of the year 2012 as the false tax invoice issued in accordance with the above Paragraph 1, but it is written in the letter of indictment by the second seller of the year 2012, but it is deemed to be written in writing.

A list of total tax invoices (value 254,545,455 won) shall be prepared and submitted to the Government, and a false tax invoice received as referred to in the above paragraph (1) shall be written in the indictment for each seller by seller of the second period of the year 2012, such as the sequence 2 through 7 of the list of crimes in attached Form 2, but shall be deemed to be a clerical error.

(b) Tax invoices;