No person shall issue or receive tax invoices without supplying or receiving goods or services.

1. On December 1, 2014, the Defendant issued a false electronic tax invoice to two companies, such as E and ( Note)F (hereinafter referred to as “P”) including two companies, in total, 10 times in the supply price of 1,749,000 won, even though the Defendant did not supply Doese, etc. (hereinafter referred to as “State”), as if he/she supplied false electronic tax invoices, as if he/she had supplied goods equivalent to 111,749,000 won in supply price, and from around that time to July 15, 2015, as shown in the attached Table 1 (hereinafter referred to as “the attached Table 1”), such as E and ( Note)F (hereinafter referred to as “State”), as if he/she supplied 1,016,836,000 won in total.

2. On November 25, 2014, the Defendant issued a false electronic tax invoice, such as G, H, and I, as if he/she received a false electronic tax invoice from three enterprises, including G, H, and I, with a total supply price of KRW 916,530,00,00, in total, 12 times from three enterprises, including G, H, and I, even though he/she had not received a supply of Doese from (hereinafter “State”) (hereinafter “State”), as if he/she received a supply of Doese, as if he/she received a supply of Doese amounting to KRW 55,00,00 from the supply price.

Maz.

1. The summary of the Defendant’s assertion is that the Defendant actually purchased the pertinent goods from the purchaser and supplied them to the seller, and the Defendant issued and issued each tax invoice in the table 1 and 2 (hereinafter “tax invoice of this case”) according to the actual transaction details.

Even if the tax invoice of this case is false tax calculation, it shall be a tax invoice by deceiving the defendant in the course of circulation transaction without transaction of goods by E and G.