The defendant does not pay the above fine.

No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit by entering them in falsity.

On January 10, 2012, the Defendant: (a) obtained a proposal from C and D to the effect that he/she will make a business registration for a distributor of scrap metal and scrap metal and then make a business registration for the discontinuation of scrap metal and scrap metal; (b) issued a tax invoice under the name of the said company to the effect that he/she will take KRW 50 per 1km (50 per page) of the closure of scrap metal in the name of the said company; and (c) issued a tax invoice for the closure of scrap metal, on January 10, 2012, and then registered the business of “E” as a temporary carbon business operator, who closes the business without paying taxes, such as value-added tax, on the sales.

On July 25, 2012, the Defendant, as his representative, filed a value-added tax return for the first time in Seocheon Tax Office in 2012, Seocheon-gu, Incheon, Seocheon District, 369-ro 17, the Defendant submitted a list of total tax invoice by buyer stating as if he sold the closed Dong amounting to KRW 24,926,853,860, the total value of supply in six business entities, such as F, etc., such as C and D, as shown in paragraphs 1 through 6 of the list of crimes, and submitted a list of total tax invoices by paying the total value of supply in 22,80,000,000, as stated in paragraph 7 of the list of crimes, although C and D used non-data closed in the transaction, E did not use it.

Accordingly, the defendant does not supply goods or services for profit-making purposes in collusion with C or D, or aggregate of supply values.