When the defendant does not pay the above fine.

The Defendant is a person who sells packing materials and heat in the trade name of “C” in the Yeongdeungpo-gu Seoul Metropolitan Government building 1103.

1. No person subject to issuance of a list of total tax invoices by customer under the provisions of the Value-Added Tax Act shall submit to the Government a false list of total tax invoices by customer;

A. On January 2013, 2013, the Defendant reported value-added tax on February 2, 2012 for the second time in Yeongdeungpo-gu, Yeongdeungpo-gu, Seoul. Around January 2012, the Defendant provided goods or services equivalent to KRW 21,815,00 in the sum of KRW 16,50,000, KRW 3,415,00 in E, and KRW 1,850,00 in F, although the Defendant did not supply goods or services equivalent to KRW 21,815,00 in the aggregate of KRW 1,80,000 in total, the sales tax invoice was falsely written and submitted as if the aforementioned transactions were conducted.

B. On July 2013, 2013, the Defendant reported the value-added tax for the first term portion of the year 2013 with respect to the above “C” at the above Yeongdeungpo Tax Office, and submitted a false list of the total tax invoices by customer as if the above transaction was conducted, even though there was no fact that the goods or services equivalent to KRW 14,072,00 were supplied to D.

C. On January 2, 2014, the Defendant reported the value-added tax for the second period of February 2013 with respect to the above “C” at the Yeongdeungpo Tax Office, and submitted a false list of tax invoices by customer, even though the Defendant did not supply the goods or services equivalent to KRW 126,861,00, totaling KRW 115,906,00 to D, KRW 10,955,00,00 to G, and KRW 126,861,00,000 to G.

2. On July 15, 2013, the Defendant who received a false tax invoice was issued a tax invoice of KRW 20,000,000 from H even though he did not receive goods or services from H, as well as having received a false tax invoice of KRW 20,000 from H, since around that time.