If the defendant does not pay the above fine, 50,000 won.

The Defendant is a person who operates an enterprise that removes and installs the decrepit machinery, etc. of nuclear power plants with the trade name of “C” from Gangseo-gu, Busan.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act by entering it falsely.

Nevertheless, the Defendant submitted a list of false tax invoices to the Government four times as follows.

1. On July 23, 2010, the Defendant was located in Busan D. On July 23, 2010, even though there was no supply of goods or services from E and F (each representative G), the Defendant reported the value-added tax return for the first time in 2010, and submitted three copies of the tax invoices from E and F, which received KRW 110,000,000 from E and F, with a false list of tax invoices for individual suppliers, and submitted them to the competent tax office.

2. On October 22, 2010, the Defendant, at the same place, did not receive goods or services from the above F, provided that, at the time of the return of the value-added tax for February 2010, the Defendant entered the list of total tax invoices by customer and submitted to the competent tax office, as if he received four copies of the tax invoices with the content that the sum of service costs would be KRW 210,000,000 from F was received.

3. Around January 24, 2011, the Defendant entered the list of total tax invoices by seller at the same place and submitted it to the competent tax office, as if he received three copies of the tax invoices from F at the time of the return of the value-added tax for the two years of 2010, which was provided with an amount equivalent to KRW 338,00,000,000 from F.

4. A tax invoice stating that the Defendant, at the same place around July 25, 201, was supplied by F with an aggregate of KRW 716,00,000,000, when filing the value-added tax return for the first year of 201, notwithstanding the absence of the supply of goods or services from F.