However, this judgment has become final and conclusive against Defendant A.

Defendant

A is a person who actually operates a F-limited company in Jinju-si B, which is a food manufacturing and processing company in Jinju-si, and in Gyeongbuk-si E.

No person may issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

1. Defendant A’s crime;

A. On December 14, 2016, Defendant A issued a false tax invoice of KRW 678,00,000 in total amount of supply four times during the period of December 31, 2016, including the issuance of a false tax invoice of KRW 125,00,000 in the supply price, without supplying goods or services at the office of the said stock company B, at the office of Daegu-gu G and the third floor, at the office of G and the issuance of one copy of the false tax invoice of KRW 125,000 in the supply price, from that time to December 31, 2016.

2) On December 15, 2016, Defendant A received a false tax invoice of the amount equivalent to KRW 100,000,000 in total supply value without being supplied with goods or services from mutually beneficial comprehensive food, a stock company located in 167-3-3-3-4, Cho Chang-gun, Chang-gun, Seoul, and received a false tax invoice of the amount equivalent to KRW 100,000 in total from that time to December 29, 2016, as shown in the [Attachment Table 5] 5- the supply value of KRW 410,00,00 in total three times, such as the 7-year period.

B. On December 31, 2016, Defendant A issued a false tax invoice. On December 31, 2016, Defendant A issued one copy of a false tax invoice equivalent to KRW 430,000,000 for supply without supplying goods or services to beneficial comprehensive food companies.

2) Defendant A receiving a false tax invoice on December 31, 2016, at the above offices of the Co., Ltd. on December 31, 2016, the supply price of KRW 90,000,000 and KRW 320,000,000 without being supplied goods or services from the Co., Ltd.