Defendant and C are friendly, and C is operated by the manufacturer of motor vehicle parts under the trade name of “E” from January 10, 2012 to December 4, 2013 from Gyeongbuk-si.

1. On July 2013, the Defendant, along with C, proposed that “A company that has many sales data needs to purchase the data, and that “A tax invoice shall be cut in the name of grix and a tax invoice shall be cut up for up to 10 months, and 10% of the amount due to the tax invoice shall be set up in cash every month in six months,” and that F would make a false tax invoice and issue a false tax invoice under F name.

No aggregate tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate tax invoices by seller.

Nevertheless, around July 15, 2013, F lent the name of the Defendant and C to establish “G”, which is a purchasing company for processed data in the name of F. On January 25, 2014, the Defendant, C, and C, and F reported the fixed value-added tax at 2013 at the race tax office located in the Korean Won 335, on or around January 25, 2014. The facts, despite the fact that the goods or services were supplied to H, were written as if they were supplied goods or services equivalent to KRW 419,417,00,000, in total, as shown in the list of crimes in the attached Table, including the fact that the completed value was never entered as if the goods or services were supplied to H.

Accordingly, the defendant did not supply goods or services in collusion with C and F, and submitted to the Government a false statement of the total tax invoice by buyer under the Value-Added Tax Act.

2. The Defendant, along with C, committed an offense, was two years of G in February 2013.