The defendant does not pay the above fine.

The Defendant is the representative of C who mainly performs the wholesale and retail business from August 2014 to October 7, 2015, which is a person who performs the overall business of the said company from August 2014 to October 2015.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit, and shall submit to the Government a list of total tax invoices entered in falsity.

Nevertheless, the Defendant had attempted to issue or issue tax invoices for the purpose of receiving monetary compensation for the issuance and receipt of tax invoices, although there was no actual transaction.

1. Around August 21, 2014, the Defendant issued a false tax invoice in the above C Office with a total amount of KRW 9,527,460,90,000, from that time until August 5, 2015, including the issuance of a false tax invoice as if the supply price was supplied with goods or services equivalent to KRW 52,564,996 to the KCAD, although there was no supply of goods or services in the above C Office D. In addition, the Defendant issued a false tax invoice in total of KRW 406,527,460,90, as described in the annexed Table 1.

2. On December 29, 2014, the Defendant was issued a false tax invoice as if he received goods or services equivalent to KRW 1,817,200 of supply value from E even though he/she did not receive goods or services from E, and was issued a false tax invoice until August 10, 2015 by the following method until August 10, 2015: (a) the Defendant was issued a false tax invoice of KRW 158,432,650, total value of supply over 27 occasions, as described in the Attached Table 2.

3. A defendant who submits a list of total tax invoices by seller on or around January 25, 2015 is supplied with goods or services equivalent to 16,683,100 won of supply value in the above C office, although he/she did not have received goods or services from F.