The Defendant, from March 16, 201 to June 30, 2012, runs a wholesale and retail business chain, such as scrap iron and non-ferrous iron, in Kimhae-si, Kim Jong-si.

1. On July 25, 201, the Defendant submitted a false list of total tax invoices by seller to the effect that he was supplied with scrap metal as above, even though he did not receive any scrap metal equivalent to KRW 103,00,000 from E (representative F) during the said period, at the public service center of Kimhae-si, Kimhae-si, and at the first general taxable person of the year 201 of the said D’s “D”, the Defendant prepared a list of total tax invoices by seller and submitted it to the staff in charge.

Accordingly, the defendant did not receive goods or services, entered a list of total tax invoices by seller under the Value-Added Tax Act in a false manner, and submitted it to the government.

2. On July 25, 2011, the Defendant submitted a false list of total tax invoices by the seller, stating that he/she supplied scrap metal equivalent to KRW 100,000 (Chapter 3 of the sales tax invoice) to G (representative H) during the said period, while filing a final return on the value-added tax by the first general taxable person in the year 201 of the above “D”, even though he/she did not supply scrap metal to G (representative H).

In addition, on July 25, 2011 and January 25, 2012, the Defendant: (a) filed a final return of value-added tax for the first and second period of 2011 as indicated in the attached Table of Crimes; (b) during each of the said periods, the Defendant prepared a list of total tax invoices by the seller to the effect that the Defendant supplied scrap metal to 13 business entities, such as G and I, for each of the said periods, even though he/she did not supply scrap metal equivalent to KRW 1,478,946,40 (sales Tax Invoice 56).

Accordingly, the Defendant did not supply goods or services, and entered a list of total tax invoices by customer under the Value-Added Tax Act in falsity, and entered it in the Government.