Nevertheless, in order to avoid the payment of the value-added tax imposed on B as the representative director of the B Co., Ltd. located in Pyeongtaek-siF, the Defendant established G Co., Ltd., a corporation with no real place of business, employees, or business entity, and issued and receive false tax invoices using G, and submitted a list of total tax invoices by seller and by seller.

B A defendant who submitted a list of total tax invoices by sales place on July 25, 2013 submitted a false list of total tax invoices by sales place, stating as if he/she supplied goods or services from January 25, 2015 until January 25, 2015, when he/she submitted a list of total tax invoices by sales place, stating as if he/she supplied goods or services in total amount of KRW 1,172,882,958 to G from January 25, 2013, and on July 25, 2013, B corporation filed a list of total tax invoices by sales place, stating as if it received goods or services from G, and on July 25, 2013, B corporation filed a false list of total tax invoices by sales place, stating as if it received goods or services from G corporation, and on July 25, 2013, B corporation filed a false list of total tax invoices by sales place and five hundred five days from the supply of goods or services from G corporation.