When the defendant does not pay the above fine, 100,000 won.

1. The Defendant involved in the crime B operated B in Sungnam-si C from January 11, 2006 to March 3, 2014.

No aggregate table of tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government without supplying or receiving goods or services, by stating in falsity the aggregate table of tax invoices by seller.

On January 25, 2011, the Defendant reported the establishment of value-added tax at the Sungnam Tax Office located at 480, Sungnam-si, Sungnam-si, wishing to revise, and submitted a false list of total tax invoices by customer as if he was supplied with goods or services equivalent to KRW 203,528,00,00 in value of supply, notwithstanding the absence of the fact that he received goods or services from D, and submitted a false list of total tax invoices by customer as if he was supplied with goods or services equivalent to KRW 203,528,00 in value of supply.

2. D-related criminal Defendant operated F building 610 in Sungnam-si, Sungnam-si from August 16, 201 to August 29, 2011.

No aggregate table of tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government without supplying or receiving goods or services, by stating in falsity the aggregate table of tax invoices by seller.

피고인은 2011. 1. 25. 경 성남 세무서에서 2010년 2기 부가 가치세 확정 신고를 하면서 사실은 주식회사 에코웍스로부터 재화 또는 용역을 공급 받은 사실이 없음에도 불구하고 마치 공급 가액 60,800,000원 상당의 재화 또는 용역을 공급 받은 것처럼 매입처별 세금 계산서 합계표를 거짓으로 기재하고, G에 재화나 용역을 공급한 사실이 없음에도 마치 공급 가액 62,200,000원 상당의 재화 또는 용역을 공급한 것처럼 매출처별 세금 계산서 합계표를 거짓으로 기재하여 제출하였다.

Summary of Evidence

1. Statement by the defendant in court;

1.Each.