A. Defendant A, along with D and E, established a stock company B (representative director A) for the purpose of manufacturing early food products, etc., and issued a false tax invoice, etc. or offered profits by receiving them as another person.

No aggregate table of tax invoices by seller or seller under tax-related Acts shall be submitted to the Government without supplying or receiving any goods or service, stating in falsity a list of tax invoices by seller or seller.

Nevertheless, on October 25, 2012, the Defendant, in collusion with the above D and E, prepared a sum table of gold invoices by each purchaser, and submitted it to the Government, as if he received the goods or services equivalent to KRW 160,100,000 in total without supplying the goods or services at E or E, and as if he or she supplied the goods or services at E or E, the sum table of gold invoices by each purchaser, as he or she supplied the goods or services in an amount equivalent to KRW 235,5,00,000,000, in total, without being supplied with the goods or services from C or E, and as he or she received the goods or services from C or E, the sum table of gold invoices by each purchaser.

B. Defendant B, a representative, committed a violation as described in the above paragraph (a) with respect to his business.

2. In light of the purport of introducing an electronic tax invoice system to reduce excessive tax compliance costs and tax administration costs related to value added taxes, which are the method of collecting the transaction, and to enhance transparency in transaction, the Commissioner of the National Tax Service is not obligated to submit an aggregate table of tax invoices for each seller and seller on the portion of issuing the electronic tax invoice for which the details issued to the Commissioner of the National Tax Service are transmitted, and the submission of such invoice does not include essential descriptions in the aggregate table of tax invoices under the Value-Added Tax Act, even if an aggregate table of tax invoices is submitted, the submission of an aggregate table of tax invoices for the portion of issuing the electronic tax