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

On September 2015, the Defendant conspiredd to issue and trade false tax invoices with the husband D of C, the representative of B Company, and the supplier of B Company B.

In addition, B was issued with D's business registration certificate and bank passbook in front of F's pharmacy located in Northern-gu, Busan Metropolitan City.

1. On December 27, 2015, the Defendant issued a false tax invoice of KRW 56,400,000 on the total amount of KRW 13 occasions between 13 companies during the period from January 8, 2016 to December 8, 2016, including a false tax invoice of KRW 273,009,090,090 on the total amount of 13 companies, by pretending that he/she provided apartment waterproof and painting construction services to G company business owners H, as if he/she were provided with apartment waterproof and painting construction services;

2. On January 25, 2016, the Defendant submitted a final return on the value-added tax for the second term of February 2015 at the Busan Dong-dong Tax Office, under the pretending that there was a fact that there was such fact, a false list of the total tax invoices by customer, including G companies, is recorded in the false sales statement for nine enterprises, such as G companies, as shown in the list of crimes in attached Form (2).

3. On July 25, 2016, the Defendant filed a final return on the value-added tax for the first term of January 2016 with the Busan Dong-dong Tax Office and did not supply goods or services, under the presumption that there was such fact, the Defendant submitted a false list of the total amount of tax invoices by the seller, as if there had been sales of the services provided by the I Company J with the owner of the I Company, and submitted a false list of the total amount of tax invoices by the seller.

4. On July 25, 2016, the Defendant submitted a false list of total tax invoices by seller as if he/she received services of KRW 52,600,000 from K Company L, even though he/she did not supply goods or services upon filing a final return on value added tax at the Busan East Tax Office in January 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. C.