The Defendant is the actual operator of (ju) AV for the purpose of manufacturing clothing raw materials at the fourth floor of Dongdaemun-gu Seoul Metropolitan Government, and no one may submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied goods or services, and may not issue or receive a false tax invoice;

1. On July 2012, the tax invoice was completed despite the failure to supply the goods or services when filing a return of value-added tax for the first time in January 2012 in Dongdaemun-gu Seoul Metropolitan Government on the tax invoice for the second time in Chapter II (Business Number: 19-86-57631) (Business Number: 19-86-86-57631) on the tax invoice for the second time in Chapter II (Business Number: BR) and Chapter VIII (Business Number: BR) 86,00,000, 87,500,000, and RabnbC (Business Number: BT) on the tax invoice for the first time in Chapter II (Business Number: 206-86-65186) on the tax invoice for the first time in order to submit a false list of tax invoices to the Government; and

2. On January 2013, when filing a return of value-added tax for the second year 2012 with the Dongdaemun Tax Office (State No. 141,350,57631), the completion of the tax return, despite the absence of the supply of goods or services, shall be entered in Chapter II tax invoice in Chapter II (Business Number: 19-86-57631) and Chapter II (Business Number: 88,000,000, BU (Business Number: BV) and submit a false list of tax invoices to the Government, as if the tax invoices were supplied, in Chapter III (Business Number: BV) and Chapter III (Tax Invoice Number: 206-86-6-65186) and Chapter V (Tax Invoice Number: 218,810,500).

3. A tax invoice from BW (business number: BX) in spite of the absence of a supply of goods or services upon filing a value-added tax return for the first period (from April 1, 2012 to June 30, 2012) of 1, 2012 (the transaction period from April 1, 2012 to June 30, 2012) in the Seodaemun Tax Office around July 25, 2012.