When the defendant does not pay the above fine, 100,000 won.

The Defendant is a person who, from December 10, 2014 to June 16, 2016, operated a mutual clothes manufacturer and distributor of D (E (hereinafter “D”) in Seoul Special Metropolitan City, Nowon-gu, Seoul, from June 17, 2016 to March 14, 2017.

1. On July 27, 2015, the Defendant submitted a list of total tax invoices by customer entering false matters: (a) filed a list of total tax invoices by customer entering false matters with the first tax return in 2015 with respect to D “D” in the Gwanak-gu Seoul Special Metropolitan City, Seoul Special Metropolitan City, with the first tax return in 2015; (b) as if the Plaintiff supplied goods equivalent to KRW 53,970,000 of the supply price even though only supplied goods equivalent to KRW 4,906,364 of the supply price; and (c) filed a list of total tax invoices by customer entering false matters as if the supply was made with goods equivalent to KRW 9,614,818 of the supply price.

2. On July 27, 2015, the Defendant submitted a list of total tax invoices by false seller: (a) filed a false list of total tax invoices by seller, stating that he/she was provided with goods or services equivalent to KRW 20,000,000, on two occasions, even though he/she had not received goods or services from H, even though he/she had not received any goods or services from H.

3. On August 31, 2015, the Defendant received false tax invoices from “D” offices located in Gwangjin-gu Seoul Special Metropolitan City, which issued five copies of false tax invoices equivalent to KRW 32,000,000 of the supply value, from that time until March 30, 2016, including the issuance of one false tax invoice equivalent to KRW 32,00,000 of the supply value, even though there was no fact that the Defendant received goods or services from “D” offices located in “D” offices in Seoul Special Metropolitan City, Gwangjin-gu.

4. On July 25, 2016, the Defendant submitted a list of total tax invoices by false seller, and the Defendant did not supply goods or services to the J upon filing the first tax return on the “D” in 2016.