The above fine shall not be paid by the defendant.

The defendant of "2015 Gohap304" is the actual operator of (main) Z established for the purpose of the wholesale and retail business of scrap iron and non-ferrous iron in Seo-gu Incheon Metropolitan City BK.

No one shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services for profit by entering it falsely.

(A)The Z purchased non-data-free Z from the surface of the water and sold the YX, BLM, and BNO to the State, etc. The Defendant, even though there was no supply of goods or services from the YX, BLM, and BNO, issued a false tax invoice as if he purchased the Z through the YX, or filed a false tax invoice with the competent tax office, to divide the value-added tax on the sales amount of the Z into refund of the value-added tax on the Z, and to actually close the Z.

On April 24, 2013, the Defendant filed a return of value-added tax base for the first period of Y, BN, and BL, and submitted a false list of total tax invoices for individual suppliers, as shown in the separate list of crimes, stating that the said state territory did not receive goods from Y, B, and BL, as shown in the separate list of crimes, that the Defendant received the total of 11,348,969,200 tax invoices for individual suppliers, as shown in the separate list of crimes.

Then, around July 25, 2013, the Defendant reported the establishment of value-added tax for the first year of 2013 at the Seocheon Tax Office, and submitted to the public official in charge a list of individual tax invoices by seller, which falsely entered as if he received a total of 132 tax invoices for purchase from Y,58,966,270, as shown in the separate list of crimes, although the said state is not supplied with goods from Y and BL, without being supplied with goods from Y and BL.

Accordingly, the Defendant conspireds with the above X, etc. to make a false representation in the list of individual tax invoices by seller.