The Defendant is a person who was the representative director of Seongdong-gu Seoul Metropolitan Government Co., Ltd. E (hereinafter referred to as “E”) (hereinafter referred to as “E”).

1. Submission of false list by buyer;

A. On April 22, 2010, the Defendant submitted a false preliminary return of value-added tax by buyer at the time of the preliminary return of value-added tax for the first time in January 2010, the Defendant submitted a false list of the sales tax invoices by customer, stating as if he supplied the supply price to F, a false list of the supply price by entering the total amount of KRW 309,760,000, such as entering the false list of the supply price as if he supplied the total amount of KRW 182,360,000, although there was no fact that E supplied the purchase price to F.

B. On July 25, 2010, the Defendant submitted a false list of total tax invoices by customer at the time of filing the final return of value-added tax at the time of filing the final return of value-added tax on July 25, 2010, and submitted a false list of total tax invoices by customer, stating as if E were supplied to F even though E had not supplied the amount equivalent to KRW 231,100,000 to F.

C. On October 25, 2010, the Defendant submitted a false list of total tax invoices by customer, which entered the false list of total supply values of KRW 234,240,000 as if he/she supplied the goods to E, although he/she did not have supplied the goods equivalent to KRW 105,00,000, in the name of E in the Sungdong Tax Office E, around October 25, 2010.

When filing the final return of value-added tax at the time of the final return of 2010 on January 25, 201, the Defendant submitted a false list of the total tax invoice by buyer, as if he did not supply E with the amount equivalent to KRW 137,020,000 to F, while filing the final return of value-added tax in the name of 2010 in Sung Dong Tax Office E.