A. On January 4, 2012, the Defendant received and issued a tax invoice of KRW 320,000 from C, even though there was no fact that the Defendant received goods or services from C, and received one copy of the tax invoice of KRW 320,000 from C from the supply price, from that time until December 31, 2015, the Defendant received the tax invoice of KRW 494,41,138 in total, including the tax invoice of KRW 143 times as shown in the list of crimes in the attached Table (1).

2) On January 4, 2012, the Defendant issued a chapter 111 of the tax invoice of KRW 320,000 in total supply price from that time to December 31, 2015, including the issuance of one copy of the tax invoice of KRW 320,000 in supply price to D, even though the Defendant did not have supplied goods or services to D, from that time, from that time to December 31, 2015, the sum of the supply price of KRW 492,620,866 in total, such as the previous sheet of crimes (2).

B. On January 25, 2012, the Defendant filed a list of total tax invoices by purchaser and seller. On January 25, 2012, the Defendant filed a list of total tax invoices by seller at the Incheon tax office located in Seo-gu, Seo-gu, Incheon District District, 369, and submitted a false list of total tax invoices by seller, stating nine copies of total sum of total supply amounts of KRW 543,904,00,00, to the above tax office, as shown in the attached crime list (3) by no later than January 25, 2016, although there was no fact that the Defendant received goods or services from the F, the supply value of KRW 20,768,00,00 from the total supply value, and submitted it to the above tax office.

2) The Defendant reported the value-added tax for E at the time and place specified in the foregoing B-1 at the time and place specified in the foregoing paragraph (1) of this Article, and the fact is as follows: (a) although there was no supply of goods or services equivalent to KRW 50,461,00 in D, as if he supplied the goods or services, he submitted a list of total tax invoices by sales place to the said tax office by stating a false list of total tax invoices by sales place and submitting it to the said tax office; and (b) from that time by January 25, 2016, the amount of supply via nine times, such as