The Defendant is a person who performs the daily-oriented wholesale and retailing in Seoul Jung-gu, Seoul, with the trade name of “D”.

If the defendant demands a tax invoice in excess of the amount actually traded by the company that sells the goods, the defendant had a mind to deliver a tax invoice in excess of the amount of 2-40%.

Around January 7, 2011, the Defendant issued a tax invoice of KRW 3,00,000 in total, 216 from January 7, 201 to December 31, 2011, stating that he/she supplied goods or services, as above, even though he/she did not supply goods or services equivalent to KRW 3,00,000 to F G located in Chungcheongnam-gun, Chungcheongnam-gun, the representative of which was, and issued a tax invoice of KRW 216 in total, from January 7, 201 to December 31, 2011.

Summary of Evidence

1. Police and suspect examination protocol of each prosecution against the accused;

1. A written accusation;

1. A letter of termination of investigation into trade order;

1. Each D general taxable person's value-added tax return, each D general tax invoice, and investigation report (a list of total tax invoices by customer on January 201);

1. A tax invoice (G), tax invoice (person receiving the tax invoice), (H), tax invoice (person receiving the tax invoice), B), tax invoice (person receiving the tax invoice), K, tax invoice (person receiving the tax invoice), global L), tax invoice (tax invoice), N of the recipient, tax invoice (person receiving the tax invoice), tax invoice (O of the recipient), tax invoice (P), Q of the recipient, tax invoice (T), tax invoice (R of the recipient), tax invoice (R of the supplier), S, tax invoice (tax invoice), tax invoice, tax invoice (T), tax invoice, V, tax invoice, X, tax invoice, tax invoice, tax invoice, tax invoice, tax invoice, AB, tax invoice that is received by the recipient, AB, tax invoice, or AC that is received;