The Defendant is a person who actually operates “D”, the title holder of which is a father in Seo-gu, Incheon.

1. Receipt of a false tax invoice;

A. On December 31, 2014, the Defendant issued a tax invoice stating as if he/she supplied goods worth approximately KRW 20% of the supply value of goods supplied to E in fact at the office of “D”, which entered as if he/she supplied goods worth KRW 45,293,00.

(Attached Table 1)

B. On December 30, 2014, the Defendant received a tax invoice in an amount equivalent to approximately 20% of the total value of supply of goods supplied from (i) “D” office, as if he were supplied with goods equivalent to KRW 15,047,00,00, from that time, from June 30, 2016, by the same method as indicated in attached Table 1-1, the Defendant received a tax invoice in an amount equivalent to KRW 434,015,947, in total of supply value, from 12 times to June 30, 2016.

2. On December 31, 2015, the Defendant received a false tax invoice (Account Statement) and a false tax invoice in an amount equivalent to KRW 1,251,815,420 in total of supply value for 14 occasions in the same manner as indicated in attached Table 2, from that time, from December 31, 2016, the Defendant received a false tax invoice and an invoice in an amount equivalent to KRW 84,609,700, even though he/she did not have received goods or services from “G” without being supplied with goods or services.

3. On January 25, 2015, the Defendant submitted to the Government a list of total tax invoices by seller and by seller equivalent to KRW 436,721,947, in the same manner as written in the attached Table 3, from January 25, 2017, the Defendant submitted to the Government a list of total tax invoices by buyer and by seller in the same manner as written in the attached Table 3, from that time, as if he/she supplied goods equivalent to KRW 20,00 in the supply price of goods that were actually supplied to “E” at the above D office.

4.A false statement.