1. The false entry C by buyer in January 2012 is the representative of E Co., Ltd. in Dong-gu Incheon Metropolitan City, and the defendant and C are the joint operators of the above company.

The defendant and C conspired to issue false tax invoices in the name of E, and collect fees from the other party for 8 to 10% of the value of supply in return.

On July 25, 2012, the Defendant and C filed a return of value-added tax for the first time in 2012 from the Incheon Tax Office located in 75, Dong-gu, Incheon, Dong-gu, Incheon, and submitted to the Government by falsely entering the list of buyer and buyer as shown in the attached list 1, including the false entry of the value of supply in spite of the absence of the fact that E had supplied goods or services equivalent to the above amount to quasi-specific development corporation.

2. On January 25, 2013, the Defendant of the total tax invoice by buyer and C submitted to the Government a false entry of the total tax invoice by buyer and buyer as shown in attached Table 2, even though they did not have supplied goods or services equivalent to the above amount, in spite of the absence of the fact that E had supplied goods or services in the supply price of KRW 15,155,500 to F, as shown in attached Table 2.

3. On December 26, 2012, the Defendant issuing false tax invoices and C entered false information in E offices, such as the foregoing paragraph (a), with the absence of the fact that Co., Ltd. provided machinery loans equivalent to KRW 78,452,00, to Subdivision Co., Ltd., Ltd., in spite of the fact that: (a) E had not provided machinery loans equivalent to KRW 78,452,00; (b) the supplier(s) E; (c) the supplier(s) ; (d) the supplier(s) ; (d) the product rental fee; (e) the product rental fee; (e) the supply price of KRW 78,452,00;