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

The defendant is a person who operates the "C" in Gangseo-gu Busan Metropolitan Government B.

No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue a false tax invoice, and no one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services, or submit to the Government a false list of the total tax invoices under the same Act.

1. Around January 31, 2011, the Defendant issued 20 copies of a tax invoice stating an amount equivalent to KRW 59,895,000 in total supply value to four business partners, including D, etc. from around that time to January 31, 201, even though the Defendant provided goods or services equivalent to KRW 1,990,00 in D, as if he supplied goods or services equivalent to KRW 3,390,00,000, and issued 20 copies of a tax invoice stating false amount equivalent to KRW 59,895,00 in total supply value to four business partners, including D, in total, from around that time to January 31, 2012.

2. Around January 31, 2011, the Defendant issued a false sales tax invoice of an amount equivalent to KRW 7,524,000 of the supply price as if he/she supplied goods or services to E, regardless of the fact that he/she had not supplied goods or services to E, and issued a false tax invoice of an amount equivalent to KRW 180,280,00 in total of supply price to eight business parties, including E, as shown in the List of Crimes 1 (Issuance of Processing Tax Invoice) from around that time to April 30, 2012.

3. On July 25, 201, the Defendant filed a final return on the value-added tax of the first year of 201 from the North Busan Metropolitan City, as the superintendent of the school in Busan Metropolitan City (Seoul Metropolitan City) around July 25, 201, as if the Defendant supplied goods or services equivalent to the total value of KRW 118,286,00, in spite of the absence of the supply of goods or services to F, G, H, I, and J, the first period in 201.