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

The defendant is the representative director of the FF corporation established for the purpose of providing financial information in Jung-gu Seoul Metropolitan Government E.

1. Around October 25, 2010, the Defendant submitted a false list of the total tax invoices by the place of sales, including the electronic tax invoices issued, to the Government when submitting the list of the total tax invoices by the place of sale on February 1, 2010 (from July 1, 2010 to September 30, 2010) from Seoul Central District Tax Office to the Central District Tax Office, and the F Company supplied goods or services to E.S.D., in the supplier column, the supplier column was “F”, “ESELD”, “E. 7, 2010,” “STS40,” “STS42,00,” and “504,12,000” in the item column was submitted to the Government.

2. On October 25, 2010, the Defendant submitted a list of total tax invoices by individual purchaser, including electronic tax invoices issued, to the Government, in submitting the list of total tax invoices by individual purchaser, at Seoul Central Heavy Tax Base on February 1, 2010 (from July 1, 2010 to September 30, 2010). However, the Defendant submitted the list of total tax invoices by individual purchaser, which is written “F” to the supplier’s column, “F” to the supplier’s column, “MT10-40DA”, “MT10-40DA” in the item column, and “49,105,000” in the supply value column, to the Government.

Summary of Evidence

1. Statements made by witnesses G in the second trial records;

1. Legal statement of the witness H;

1. A suspect interrogation protocol of H by the prosecution;

1. Partial statement of H in the protocol of suspect examination of the police officer;

1. A report on investigation;

1. Statement of suspicion of the offense;

1. Value-added tax return:

1. A list of total sales tax invoices and electronic tax invoices;

1. A list of purchase punishment tax invoices and electronic tax invoices;

1. Application of Acts and subordinate statutes to written accusation;

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;