A. The Defendant, such as electronic records, was aware of C’s personal information, to prepare and issue an electronic tax invoice using “the recipient” as C.

On May 31, 2011, the Defendant, at the office No. 505 office of Dongwon-gu, Gyeonggi-si, Gyeonggi-do, visited the computer to the National Tax Service website (the Home Office), and selected the “issuance of the electronic tax invoice.” The Defendant entered the same in the electronic tax invoice of the National Tax Service’s website “E” and “C” in the “mutual name” column of the “person who is supplied” of the electronic tax invoice, and entered the same in the electronic tax invoice of the National Tax Service up to 55 times in total, as indicated in the attached list of crimes, by December 31, 2015, as indicated in the attached list of crimes.

As a result, the Defendant forged an electronic tax invoice, which is an electronic record of another person's rights and duties, for the purpose of handling the administrative affairs of the National Tax Service.

B. The Defendant, such as electronic records, sent the electronic tax invoice issued at the same time and place as that set forth in the preceding paragraph through the Internet as if he/she was duly formed to the employee in charge of the application by the National Tax Service, who was unable to know that the electronic tax invoice was issued, at a time and place as set forth in the preceding

2. Determination

A. The purport of the instant indictment is that, although there is no real transaction relationship, which serves as the basis for the issuance of tax invoices by the Defendant as “the supplier”, the Defendant drafted and issued the electronic tax invoices to C with the supplier, thereby forging the electronic tax invoices, which are electronic records of another person’s electronic records pertaining to rights and duties, for the purpose of causing the administrative affairs of the National Tax Service, and exercising the forged file.

B. First, we examine whether the “electronic tax invoice issuance file” prepared by the Defendant constitutes electronic records of “other person” as defined in the crime of writing electronic records of this company.

According to the provisions of Article 32 of the Value-Added Tax Act.