The above fine shall not be paid by the defendant.

The defendant, as a representative director C (state), is a person who is engaged in non-legal and old-ri wholesale and retail business in Chungcheongnam-si, Chungcheongnam-si.

Around June 2013, F, a non-data broker, introduced E to the Defendant, took over a corporate entrepreneur, and issued a false tax invoice by pretending to engage in a non-stock transaction, and the Defendant consented to the issuance of G (State) on July 2, 2013, changed its trade name to C (State) and moved its place of business to the above domicile, and started to operate it.

Since then, the Defendant received false purchase tax invoices from the processing purchasing entity, such as the above H, by pretending to be returned immediately after remitting the money under the name of the transaction price to the processing purchasing entity designated by E, and received false purchase tax invoices from the processing entity, in preparation for the tax authority’s investigation, and prepared computerized data using non-data brought by E in to prepare for the investigation by the tax authority, and accordingly, issued false sales tax invoices in the name of C (State) and filed a value-added tax return. Based on this, E introduced the processed purchasing entity to the Defendant in the manner that: (a) introduced the non-data to the Defendant in the form that it is responsible for the role of supplying non-data to the final selling entity; and (b) subsequently closed the business for a short period to evade heavy value added taxes and divided the sales profits of the false tax invoices acquired in the process.

Accordingly, the Defendant, even though there was no fact that, around October 25, 2013, at the Yancheon-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, and the fact that the Defendant was supplied by H with non-ferrouss, etc., the Defendant submitted a sum table of the purchase price accounts at the time of filing a return of value added tax for the second time in 2013, stating a false sum table of the purchase price at the time of filing the return of value added tax, and submitted the sum table of the purchase price accounts at the time of filing the return of value added tax for the second time in 2013, 30,7630,000 won from three companies, such as H, as indicated in the list of crimes.