On June 4, 2009, the Defendant was sentenced to a two-year suspended sentence of six months for a violation of the Road Traffic Act (non-licensed driving) at the Seogu District Court Branch Branch of the Daegu District Court on June 4, 2009, and the judgment became final and conclusive on June 12, 2009, and on September 1, 201, the same court sentenced one year of imprisonment for a violation of the Road Traffic Act (non-licensed driving) and confirmed on December 7, 201.

The defendant is a person who operates a C company for the purpose of wholesale retail, manufacturing, etc. in the Gyeongbuk-gun B, and is registered as a taxpayer.

1. On April 25, 2009, the Defendant issued a false tax invoice, stating a false entry of the tax invoice and delivering the tax invoice to C Company, as if he supplied goods or services equivalent to the above amount, even though he did not supply goods or services in an amount equivalent to KRW 24,50,000,000 in supply value to C Company (representative E) located in G, Chungcheongnam-do.

6. By the end of 30.30, a tax invoice in total amount of KRW 151,930,000 was issued in 12 times as shown in the annexed list of crimes (1).

2. Submission of false entry statements and list of total tax invoices by customer;

A. On July 25, 2009, the Defendant entered the list of total tax invoices in an amount equivalent to KRW 70,215,000, and submitted it to the Government as if he supplied goods or services equivalent to KRW 70,215,000, in spite of the absence of the fact that he supplied goods or services from F Company (representative G). On January 25, 2010, the Defendant entered the list of total tax invoices in the same manner and submitted it to the Government by falsely entering the list of total tax invoices in an amount equivalent to KRW 35,285,00,00, as if he supplied goods or services from H Company (representative I) in the same manner, notwithstanding the absence of the fact that he supplied goods or services from H Company.