When the defendant does not pay the above fine.

The Defendant is a person who runs the business of installing banners under the trade name of “C” in Bupyeong-si, B.

The Defendant, who was requested to issue false tax invoices from other trading companies, had the intent to issue false invoices in order to receive work allowances from other trading companies.

1. On November 2, 2016, the Defendant issued a false tax invoice of the total value of KRW 2,437,114,000, from that time to April 28, 2017, including a false tax invoice of KRW 420,000 of the supply value, as if the Defendant supplied goods or services to D Co., Ltd., even though there was no supply of goods or services, from that time, until April 28, 2017.

2. On January 25, 2017, the Defendant reported the value-added tax for the second period of two years at the above C office in 2016, and submitted to D and E a false entry of the total tax invoice as if he/she provided goods or services equivalent to the above amount to D, even though there was no fact that he/she supplied goods or services equivalent to KRW 1,810,484,000 to D, and on July 25, 2017, upon filing a value-added tax return for the first period of one year from the above C office in 2017, the Defendant filed a false entry of the total tax invoice as if he/she provided goods or services equivalent to the above amount to D and E, notwithstanding the absence of the fact that he/she supplied goods or services equivalent to KRW 626,630,000 from the above C office.

Accordingly, the Defendant did not supply goods or services for profit-making purposes, and issued or submitted tax invoices and tax invoices of the total value of 4,874,228,000 won.

Summary of Evidence

1. Partial statement of the defendant;

1. A copy of the written examination of the suspect suspected of committing the F; and

1. Application of the accusation, list of total tax invoices, and tax invoices statutes;

1. Relevant Articles of the Act concerning the facts constituting the crime;