The defendant does not pay the above fine.

1. The Defendant committing the crime related to F is a person who runs the FM at a non-ferrous wholesale company, such as dong crap in G from November 16, 2009 to April 1, 201.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

A. On August 19, 2010, the Defendant issued 52 copies of false tax invoices equivalent to the total value of 4,050,81,880 won, as shown in the attached Table I (Sales) from February 12, 2010 to January 17, 201, when the Defendant did not supply goods or services to I located in the above F Office Kimhae-si at the above F Office, as if he supplied goods or services equivalent to 189,428,000 won of supply value, including issuing a false tax invoice from February 12, 2010 to January 17, 2011.

B. On May 18, 2010, the Defendant was issued six copies of false tax invoices worth KRW 420,330,000, as shown in Appendix I (Purchase) between around that time and around June 14, 2010, when the Defendant did not receive goods or services from K located in Busan Gangseo-gu, but received false tax invoices as if he received goods or services equivalent to KRW 52,30,000 of the supply value, and around that time, from around June 14, 2010.

2. The Defendant committing L-related crimes is a person who, while operating the F as described in paragraph 1, sets up a non-refinite with non-data and supplies it to the police officers, etc., and the accomplice M is a representative of L in N in Kimhae-si.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

A. The Defendant conspired with M for profit-making purposes at the F Office listed in Paragraph 1 around January 5, 201, while L representative M did not supply goods or services, and Ulsan-gun, Ulsan-gun, Ulsan-do.