When the defendant does not pay the above fine.

No person shall submit to the Government a false list of total tax invoices by purchasing or selling place under tax-related Acts without being supplied with goods or services for profit-making purposes.

Nevertheless, the Defendant, as the representative director of C Co., Ltd. (hereinafter referred to as “C”), who is a precious metal exporter (hereinafter referred to as “C,” and in all cases, the name of the Co., Ltd. is omitted from the second entry), would make payment of fees if it is the pre-sale of precious metal, such as metal recycling and materials purchased and extracted and sold gold from E Co., Ltd., which is a public disposal company, in order to distribute precious metal, including non-materials, along with the vice president D of the above C.

The E’s representative director F and the E’s pre-business G are recruited with the consent of the E’s representative director and the E’s pre-business G, and on the other hand, B introduced H H’s I to make it possible for them to submit a false list of the total tax invoices by suggesting that they are traded, as if they are the most business entity that sells the scrap on condition of receiving certain fees from the said D.

1. In collusion with D, F, and G on July 25, 2012, the Defendant submitted a list of total tax invoices by seller at the end of January 2012, the Defendant submitted a list of total tax invoices by seller, stating in falsity, as if he received goods or services from H during the first period of January 2012, 2012, at the Dongwon Tax Office located in Young-gu, Young-gu, Young-gu, 99-1, Dongwon-gu, Young-gu, 2012.

2. In collusion with D and F, the Defendant submitted a list of total tax invoices by false seller in February 2012, when filing a final return on the value-added tax for the second period of February 25, 2012 at the said several tax offices around January 25, 2013, the fact that the above E is goods or services from H and J.