A Imprisonment for six months, Defendant B shall be punished by a fine of 1,00,000 won, respectively.

However, the defendant A.

Defendant

A is the representative of C(business registration number D) for the purpose of synthetic resin wholesale and retail business, and the representative of the defendant B(business registration number E) is the corporation established for the purpose of manufacturing motor vehicle parts in Daegu Suwon-gu F.

1. Defendant A

(a) No person who issues a tax invoice without real transactions shall issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

Nevertheless, around August 14, 2017, the Defendant issued a tax invoice in an amount equivalent to KRW 1,390,763,901 in total without real transactions from that time until December 29, 2017, including the issuance of a tax invoice stating as if the Plaintiff supplied synthetic goods equivalent to KRW 22,727,272 of the supply price, although there was no fact that the Defendant actually supplied the goods or services to H in the C Office located in Yongcheon-si, Chungcheongnam-si. G., the Defendant issued a tax invoice in an amount of KRW 24 times in total without real transactions from that time to December 29, 2017.

(b) No recipient of a tax invoice without real transactions shall be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Nevertheless, on September 27, 2017, the Defendant received a tax invoice in the aggregate amount of KRW 1,395,957,423 from around 14 times in total without a real transaction until January 8, 2018, including the issuance of a tax invoice stating as if the supply price was supplied with goods equivalent to KRW 6,00,00,00, although the Defendant did not receive goods or services from I at the same place.

(c) No person who is liable to issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice without issuing it or with a false entry;

Nevertheless, there is a need to do so.