The defendant is a person who actually operates the Dispute Resolution E in order to operate a wholesale and retail business for consumer products on the first floor of the D shop in Pakistan-si.

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

On September 7, 2012, the Defendant issued a false tax invoice amounting to KRW 4,606,193,90 in total amount of 151 times as shown in the [Attachment] List of Crimes, including the issuance of tax invoice of KRW 28,181,819 in the supply price as if they were supplied, from that time to July 28, 2013.

2. No person shall receive any goods or services supplied or receive any tax invoice under tax-related Acts;

On November 30, 2012, the Defendant was issued a tax invoice of KRW 110,00,000 in the supply price as if he received the supply of goods or services from the Dispute Settlement Co., Ltd. in the office of the Dispute Settlement Co., Ltd. in the same manner until December 31, 2012 from that time by December 31, 2012, as shown in the attached Table No. 363,200,000 in total, including the supply price of KRW 10,00 in the same manner.

3. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer without supplying goods or services under the Value-Added Tax Act;

On October 25, 2012, the Defendant: (a) filed a preliminary return of value-added tax in the second year of 2012 at the tax office having jurisdiction over the plan for the second year of the 2012 of the plan for the settlement of disputes, which entered false matters as if E supplied goods or services to H, etc., even though E did not have supplied goods or services to H, etc.