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

1. No person who submits a list of total tax invoices by customer shall prepare a false list of total tax invoices by customer under the Value-Added Tax Act without supplying any goods or services, and submit it to the Government;

In 2011, when the defendant obtained a loan from a business operator by making virtual performance by falsely reporting the value-added tax of C at the C Office of the defendant's operation, which was operated by the defendant in the 2011, the defendant acquired the loan by acquiring the loan.

According to the foregoing mother, the Defendant issued to D documents necessary for the report of value-added tax, such as the business registration certificate, at the above C office on January 25, 2012, and D submitted a list of total tax invoices by sales office, prepared falsely as if C supplied goods or services equivalent to KRW 44,245,00,00 in total supply value, to six companies, including E, even though there was no actual sales record at C when it reported the value-added tax for the second time in 2011 at the business office located at the Sinju-si 62, Sinju-si, Sinju-si, Sinju-si, 201.

Accordingly, the Defendant did not supply goods or services in collusion with D, and prepared a false list of total tax invoices by customer under the Value-Added Tax Act and submitted it to the Government.

2. No person who submits a list of total tax invoices by seller shall prepare and submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, on January 2012, 2012, the Defendant issued to D a business registration certificate and other necessary documents for reporting value-added tax at the above C Office on January 25, 201, and D, on January 25, 2012, did not actually receive C’s second purchase in 201, when it reported value-added tax to C at the above PP Office on January 25, 201.