2. The above fine shall not be paid by the defendant.

In the name of H, the Defendant operated I, an Internet subscriber attraction company, in the 3th floor of Daegu Jung-gu X building.

No person shall submit to the Government a list of total tax invoices by seller or seller without supplying or being supplied with any goods or service, stating in falsity the list.

Nevertheless, the defendant was easy to deliver or receive false tax invoices on the condition that he would receive two to three percent of the amount of deduction from the same kind of telecommunication company.

1. On July 25, 2012, the Defendant filed a final return on the value-added tax base for the first year of 2012 on the website of the National Tax Service at an irregular place, and submitted a list of false tax invoices by sales office, as shown in the attached list of crimes, by stating that I provided goods or services on a Pulse paper Co., Ltd., although there was no fact that I supplied goods or services on a Pulse paper, the value of supply is KRW 1,610,776,00, in total, 78, 117,000, as shown in the attached list of crimes, as if I supplied goods or services to 55 companies in total.

2. Around that time, the Defendant submitted a list of total tax invoices by seller as if he was supplied with goods or services of KRW 8,196,684,00, even though I was not supplied with goods or services from F.

Accordingly, the defendant submitted a list of total tax invoices by false seller for profit-making purposes.

Summary of Evidence

1. Statement by the defendant in court;

1. The police suspect interrogation protocol of H;

1. Application of Acts and subordinate statutes to file an accusation, a report on the completion of data investigation, a list of value-added tax returns, a list of tax invoices by purchasing seller, judgment and case inquiry, investigation report (report on confirmation of whether the customer is punished) and a summary order in the inquiry into

1. Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes against the crime, Article 10(3) of the Punishment of Tax Evaders Act