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

On December 7, 2011, the defendant was sentenced to the suspension of the execution of imprisonment with prison labor for six months at the Busan District Court on December 21, 201, and the judgment became final and conclusive on February 21, 2012.

1. The Defendant did not supply goods or services to the gas station B in fact. A.

On May 31, 2011, the Defendant issued a tax invoice under the Value-Added Tax Act stating that the supply price of the above B gas station shall be 290,909,445 won to the above B gas station at the D gas station office located in Busan Seo-gu, Busan.

B. Around June 30, 2011, the Defendant issued a tax invoice under the Value-Added Tax Act, which provides the said B gas station with supply price of KRW 118,690,90,909 via the supply price of KRW 80,000.

Accordingly, the Defendant did not supply goods or services, and issued a tax invoice of 409,600,354 won in total.

2. The Defendant received false purchase tax invoices did not receive any goods or services from the E Co., Ltd.

On January 31, 201, the Defendant received a tax invoice under the Value-Added Tax Act from the above corporation office located in the Busan Dong-gu, Busan, with the supply value of KRW 12,727,273 in an amount equivalent to the supply value of KRW 12,727,273 from the above corporation.

B. Around May 31, 2011, the Defendant received a tax invoice under the Value-Added Tax Act, stating that the supply price equivalent to KRW 139,701,676 is 31,868 liter, light oil 59,714 liter, from the above corporation.

C. Around June 30, 2011, the Defendant received a tax invoice under the Value-Added Tax Act stating that the supply price of KRW 12,445,614 is equivalent to the supply price of KRW 12,445,614 from the said stock company, and that the Defendant received a tax invoice of KRW 3,963 liter via 3,969

Accordingly, the defendant does not receive goods or services, and the total value of supply is equivalent to 164,874,563 won.