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

1. No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice unless he/she issues it or issue it by falsity;

Even though the Defendant provided construction services equivalent to KRW 340,00,000 for multi-family house construction work in Kimhae-si B around November 2, 2017, the Defendant did not issue a tax invoice, even though he did not provide construction services equivalent to the total value of KRW 1,973,818,18,180 from that time to May 8, 2018, as shown in the separate list of crimes (1).

2. No tax invoice shall be issued in collusion with a person liable to prepare and obtain a tax invoice under the Value-Added Tax Act not receiving the tax invoice, or a tax invoice containing a false representation shall be issued;

On November 10, 2015, the Defendant did not issue a tax invoice even though he had been provided with services equivalent to approximately KRW 31,818,182 in the price of concrete construction works for one F apartment (one total of 22 households) and four loan (36 households) which is in operation in the Dispute Settlement Bank D office in Kimhae-si, and even until January 25, 2017, even though he had been provided with services equivalent to KRW 31,818,182 in total, as shown in the attached Table (2), from the total supply price of KRW 1,219,139,089, as shown in the attached Table (2).

3. No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Although the Defendant did not supply goods or services equivalent to KRW 120,000,000 in fact G in the fact-finding office around January 4, 2016, the Defendant entered false tax invoices, as if he supplied goods or services equivalent to KRW 120,00,000, in the supply price.