[2016 Highest 5741] The Defendant, while substantially operating the Co., Ltd. B, concluded a check contract with the Defendant from April 5, 2016, in the name of the said company, from around 2016, under the name of the KB Korean Bank, and traded the check.

On May 30, 2016, the Defendant issued one copy of the check number “D,” the check amount “20,000,000,” and the date of issuance “FE” in Seongbuk-gu Seoul, Seongbuk-gu, Seoul.

On July 25, 2016, the Defendant presented the said check to the above bank on July 25, 2016, which was within the period for presentation, but did not pay the said check due to the shortage of deposit.

In addition, the Defendant issued KRW 98,00,000 per unit check at the par value of 4,00,000, as shown in the attached Table of Crimes, from that to July 1, 2016, and did not receive the payment due to the shortage of deposits and the disposition of suspension of transactions.

[2018 Highest 1960] From July 1, 2014 to August 31, 2016, the Defendant actually carried out the F Co., Ltd., established for the purpose of wholesale business of building materials in the Seoul Western-gu E and the second floor. From July 15, 2015 to July 1, 2016, the Defendant was a person who actually carried out the L Co., Ltd., established for the purpose of manufacturing the safety net in the Namyang-si, Namyang-si.

1. Crimes related to the LAF;

(a) No person who is obligated to prepare and issue tax invoices pursuant to the Value-Added Tax-Added Tax-Related Act for the supply value of the tax shall enter and issue them falsely;

Around August 7, 2015, the Defendant issued a tax invoice stating the amount equivalent to KRW 116,363,636,63,636, in total, seven times as shown in the attached Table 1, from that time until December 10, 2015, as if the Defendant supplied goods or services equivalent to KRW 120,319,00, which was supplied, to the KCA and the supply price of KRW 3,95,364, which was falsely recorded, as if he supplied goods or services equivalent to KRW 120,319,00.

(b).