If the defendant does not pay the above fine, KRW 100,000.

The Defendant was the actual operator of D Co., Ltd., which had been engaged in electrical construction business from May 7, 2010 to August 31, 2013.

1. No person who is obligated to prepare and issue a tax account statement pursuant to the added-value-added tax-related Acts shall enter and issue any tax account statement in falsity;

Nevertheless, on December 1, 2012, the Defendant issued a tax invoice stating the amount of 98,500,000 won as if the supply was 98,50,000 won, even though the Defendant supplied services equivalent to KRW 12,536,364 to the payload (ju) at the above office of the Dispute Resolution Co., Ltd.

In addition, on December 18, 2012, the Defendant issued a tax invoice stating false tax invoice as if the supply price was 115,500,000 won, even though the Defendant supplied services equivalent to KRW 14,190,90 to the payloads (State) at the above (State) D office.

2. No tax invoice shall be issued in collusion with a person liable to receive tax invoice under the added-value-added tax-related Acts and a person liable to submit a list of total tax invoices by seller to the Government;

Nevertheless, on January 13, 2012, the Defendant received a tax invoice stating the amount of KRW 3,463,636 from E, as if the supply price was the cause of KRW 7,100,00 from E, and received a false statement of tax invoice stating the amount of KRW 7,10,000 from that time until January 25, 2013, as shown in the attached Table 1 of the Crimes List 1.

3. No person shall issue or receive an invoice for tax under the added-value-added tax-related Acts without being supplied with goods or services;

Nevertheless, on March 5, 2012, the defendant did not supply goods or services to the Dispute Resolution Co., Ltd. F.