2. If the defendant does not pay the above fine, only one hundred thousand won.

The defendant is a person who operates C with the purpose of manufacturing business, etc. located in Busan Dong-gu B.

No person shall issue or obtain any tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller on a false basis.

1. Around February 21, 2012, the Defendant related to a tax invoice issued a tax invoice as if he/she supplied goods, etc. of KRW 9,946,700 to D, although he/she did not supply goods, etc. to D.

2. List of total tax invoices:

A. A. Around July 2012, the Defendant submitted a false list of total tax invoices by customer, stating the supply price of KRW 19,959,000 for each customer, the supply price of KRW 39,20,000 for G, and the supply price of KRW 126,70,60 for H, including supply price of KRW 7,548,60 for each customer, even though there was no fact that he/she supplied goods, etc. to E., and submitted the false list of total tax invoices by customer.

B. Around July 2012, the Defendant submitted a list of total tax invoices by seller, stating in falsity the supply price of the goods, etc. of KRW 234,745,90, even though there was no fact that the goods, etc. were supplied by I from I in the same loan receipt.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol against J;

1. A list of value-added tax returns, a list of total tax invoices by customer and by seller;

1. A copy of tax invoice;

1. Application of Acts and subordinate statutes to written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning facts constituting an offense, and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), and the same Act;