From July 1, 2014 to March 31, 2015, the Defendant 3701 set up “Seoul Special Metropolitan City Gwangjin-gu, 301 (ju), and (ju) in Gangdong-gu Seoul Special Metropolitan City E respectively.

1. (Issuance of False Tax Invoice in D) On December 23, 2014, the Defendant issued or received false tax invoices equivalent to KRW 2,536,940,000 in total supply value of KRW 32 times from that time to March 14, 2015, including delivery of tax invoices as if he/she supplied goods or services equivalent to KRW 132,50,000 in value of supply in D from the above (State) office, notwithstanding the absence of the supply of goods or services under the Value-Added Tax Act.

2. (B) On October 2, 2014, the Defendant issued a false tax invoice in the name of F. F. (State) around October 2, 2014, despite the fact that there was no supply of goods or services under the Value-Added Tax Act, the Defendant issued a false tax invoice amounting to KRW 60,000,000 in the supply price of goods or services from F. (State) to F. (F.) from that time to March 25, 2015, including issuing a tax invoice as if the Defendant supplied goods or services equivalent to KRW 60,00,000 in the supply price to F. (State).

Around November 30, 2016, the Defendant issued a false electronic tax invoice of KRW 40,150,000 in the name of H (business operator I) to the victim G, who reported and contacted that “if necessary, the tax invoice for purchase of tax without transaction (the tax invoice issued most of the transaction without the supply of goods or services)” posted by the Defendant on the Internet, and received KRW 2,40,000 from the victim on December 2, 2016 as a fee.

Since then, the Defendant received contact from the injured party that “the details of the above 40 million won transactions are required to enter and withdraw the said 40 million won,” and received the KRW 40 million from the injured party, and then again received it from the injured party.