A shall be punished by imprisonment for six months, and by a fine of five million won for Defendant B.

However, the defendant A.

Defendant

A is the representative director of B in Busan Shipping Daegu C building 1508, and Defendant B is a corporation established around September 4, 2012 for the purpose of manufacturing and selling medical devices.

1. Defendant A

A. The Defendant, who was not issued a tax invoice, did not issue a tax invoice for the medical devices supplied by the Defendant, such as Dneology, which is a duty-free business entity who is exempt from the input tax deduction of the value-added tax, with a view to concealing sales and evading tax, etc.

Even though the Defendant supplied a medical device amounting to KRW 34,545,454, and KRW 34,54,00 in supply value to the Dnegoian on September 17, 2012, the Defendant did not issue a tax invoice, even though the Defendant supplied a medical device amounting to KRW 101,818,18,181 in total on three occasions from the above date to November 23, 2012, as shown in the attached Table 1 of Crimes List 1, the Defendant did not issue a tax invoice.

B. On February 3, 2012, the Defendant issued 13 copies of the tax invoice stating false tax invoice from the above date to December 6, 2012, as shown in the attached Table 2, even though the Defendant supplied a medical device equivalent to KRW 541,360,193 in total of 13 times, as shown in the attached Table 2, even though the Defendant supplied the medical device equivalent to KRW 1,60,000,000,000, in total, to the (1,60,000,000,000 won in total, in fact at the (ju)B office of the Busan Metropolitan City Shipping Daegu Building 1508.

C. The Defendant, who received a false tax invoice, has increased the profits by issuing the said tax invoice and issuing the false tax invoice, and the subsequent increase in the taxable income, thereby offsetting this. < Amended by Act No. 11135, Jan. 5, 2012>