On July 25, 2012, the Defendant submitted a false list of total tax invoices by seller: (a) filed a value-added tax return for the first period of January 2012 (from January 1, 2012 to June 30, 2012) in Seocheon Tax Office (from January 1, 2012 to June 30, 2012); and (b) the said company submitted a false list of total tax invoices by seller, stating that it was supplied with closure Dongs equivalent to KRW 10,815,013,00 in total as shown in the attached list of crimes, including closed Dongs equivalent to KRW 830,327,90,00 from E during the said taxable period; (c) even though there was no fact that the said company received a false list of total tax invoices by seller, the Defendant submitted it to the public official in charge of

B. Around July 25, 2012, the Defendant submitted a list of total tax invoices by false customer to a public official in charge of the said tax office, even though he/she did not supply a total of KRW 11,159,102,00 in total as shown in the list of crimes in the attached Table, the Defendant submitted a list of total tax invoices by customer who falsely entered as if he/she supplied the same amount of waste, etc. to the F during the said taxable period, to the public official in charge of the said tax office.

2. The Defendant’s gist of the Defendant’s change was actually supplied by E, etc. with real transactions, such as selling them to F, etc., and even if part of D’s purchase places is suspected of being so-called “large carbon business”, the Defendant was unaware of the purchase place’s situation, and thus, was unaware of the fact that it was a false tax invoice.

3. Determination

(a) The purport that the prosecutor issued a false tax invoice to the Defendant for various facts and circumstances found by various evidence submitted by the prosecutor, in particular, to G(H), I(J), and K(E) as the purchaser of D.