The defendant is a representative of D Co., Ltd. established mainly for the purpose of selling sponsed materials and other food materials in Daegu-gu.

1. Point of non-issuance of tax invoices;

A. The Defendant from January 1, 201 to the same year

6. Until October 30, 300, a tax invoice was not issued for E (representative: F) provided for materials equivalent to KRW 42,302,995.

In addition, the Defendant did not issue a tax invoice for the above period, even though he supplied a total of KRW 913,756,034 to the company totaling of KRW 184 as stated in the attached Table 1.

B. Although the Defendant supplied E (representative: F) with the material equivalent to KRW 40,889,082 from July 1, 201 to December 31 of the same year, the Defendant did not issue a tax invoice for that material.

The Defendant, including this, did not issue a tax invoice for the above period, even though he supplied a total of 142 companies total of KRW 691,609,439, as stated in the attached Table 2.

C. The Defendant from January 1, 2012 to the same year.

6. Until October 30, G (representative: H) supplied material equivalent to KRW 39,428,791 to G (representative) but did not issue a tax invoice for that material.

In addition, the Defendant supplied a total of 149 companies with materials equivalent to KRW 739,889,332 during the above period, as stated in the [Attachment Table 3], but did not issue a tax invoice to the Defendant.

Although the Defendant supplied I (representative: J) with material equivalent to KRW 25,865,844 from July 1, 2012 to December 31, 2012, the Defendant did not issue a tax invoice.

In addition, the Defendant supplied a total of 140 companies with materials equivalent to KRW 521,470,601 during the above period, as stated in the [Attachment Table 4].