The defendant does not pay the above fine.

The Defendant was the representative director of the F (State) established for the purpose of wholesale and retail business in Gangnam-gu Seoul Metropolitan Government D (Transfer to Guro-gu Seoul Metropolitan Government on September 11, 2012).

The Defendant introduced H, a broer, a middle school creator G, who deals with undata base from a middle school creator G, and deposited money in the opened account in the name of the F (State) established in accordance with the direction of H, the Defendant was in charge of contact with G and withdrawing it with I and J, and reporting it to H.

1. On May 15, 2012, the Defendant, along with H and G, prepared a tax invoice stating “F Co., Ltd. Es. Es. Es. Es. Es. Es. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E. E.

However, there was no fact that F(State) supplied goods or services in accordance with the Value-Added Tax Act to F(State) Ss. S. Es.

The defendant, from that time to that time,

9. By the end of 24.2, the facts, together with H, G, etc., as shown in the Schedule 1 and 2 of the Crimes, were delivered or delivered to each customer a total of 154 tax invoices for false sales and purchase as if they were supplied or supplied, even though they did not have supplied goods or services to each customer or received goods or services from the customer.

2. On July 25, 2012, the Defendant, along with H, G, etc., entered the list of total tax invoices by purchaser and seller, entered the list in the list of total tax invoices by purchaser and seller, and entered the list in the list of total tax invoices by buyer who supplied goods or services equivalent to KRW 20,095,280,000 in the list of Seongbuk-gu Seoul and the list of total tax invoices by buyer, upon filing a final value-added tax return for the first time in January 2012 on the children of Seongbuk-gu, Seoul.