The Defendant is a person who operates the block production work of shipbuilding vessels under the trade name of "D" in Busan Seo-gu C.

1. From January 2013 to December 31, 2012, the Defendant: (a) filed a false statement in the list of total tax invoices; and (b) filed a false statement in the list of total tax invoices with Korea Stock Company; (c) during the two additional tax periods (from July 1, 2012 to December 31, 2012); (d) despite the absence of the supply of goods or services to Korea Stock Company; or (d) supply of goods or services equivalent to the supply price stated in the tax invoice, the Defendant issued a false statement in the aggregate of the supply price to Korea Stock Company 53,014, 155, 2; and (e) Chapter 13, 173,819, 291, 291, 1,601, 600, 306, 306, 4306, 306, 4306, 306, 4306, 306, 4306, 30630

2. Issuance of a false tax invoice;

A. On January 31, 2013, the Defendant issued a false tax invoice to I as if he supplied the block production service equivalent to KRW 10,000,000 to I, even though there was no fact that the Defendant supplied goods or services to I (representative J) at the said D office.

B. On January 31, 2013, the Defendant issued a false tax invoice to I as if he supplied supply price of block production service equivalent to KRW 86,700,000 to I, although the Defendant did not supply goods or services at the above D office (representative J).

C. Around February 28, 2013, the Defendant issued a false tax invoice to I as if the Defendant supplied the block production service equivalent to KRW 134,00,000 to I, although there was no fact that the Defendant supplied the goods or services at the said D office (representative J).