2. Provided, That the defendant.

1. Defendant A

(a) No person who submits a list of total tax invoices by customer shall submit to the Government the list of total tax invoices by customer entered falsely in accordance with the Value-Added Tax Act;

(1) Around January 2010, the Defendant: (a) filed a preliminary return on the value-added tax base for the second period of value-added tax in 2009; and (b) did not provide goods or services to a “(State) business operator in the Republic of Korea”; (c) provided goods or services to the said “(State) business operator in the Republic of Korea” as if it were supplied; (d) entered false details in the list of the sales tax invoices issued five tax invoices (value 343,300,231 won) accordingly; and (e) submitted a list of the sales tax invoices to the public official in charge.

(2) Around July 2010, the fact that the “Official Tax Office” filed the final return on the value-added tax base for the first period of 2010, did not provide goods or services to the “(State) Industrial Cooperative SPSs International”. However, as if it was supplied, the Plaintiff supplied goods or services to the said “(State) Industrial Cooperative SPS International” as if it were supplied, entered false information on the list of the sales tax invoices issued three copies (value 103,744,998 won) accordingly, and submitted a list of the sales tax invoices to the public official in charge.

B. A false list of total tax invoices submitted (1) Around October 2009, the Defendant entered the preliminary return of value-added tax for the second period of value-added tax in 2009, and submitted a false list of total tax invoices to a public official in charge, stating that the Defendant received goods or services from the “M industry” as if he was supplied with the list of total tax invoices by seller, and accordingly received one tax invoice (135,473,852 won) on the list of total tax invoices by seller (135,473,852 won).

(ii).