If the defendant does not pay the above fine, 50,000 won.

No person shall submit to the Government a list of total invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, stating in falsity the list of total invoices by seller.

1. On July 25, 2010, the Defendant reported the value-added tax on the company B at the high tax base located in the Dong-dong Dong-dong-dong-dong-dong-dong-dong-si in order to supply goods or services in an amount equivalent to KRW 68,118,00 to 20,00, as if he supplied two tax invoices to 20,592,000 to 16 companies in the attached list of crimes, and submitted the above 20,000,000 won to 20,000 won to 20,59,000 won to 20,000 won as if he had issued 19,00 won to 20,000 won to 20,000 won to 20,000 won to 20,000 won to 20,000 won to 20,000 won to 20,000 won to 20,000 won to 20.

3. Around July 24, 2011, the Defendant supplied goods or services equivalent to KRW 204,965,000 to the owner of the goods or services, and issued three copies of the tax invoice, when filing a value-added tax return for the company B at the above high-sea tax office in January 201.