A Imprisonment with prison labor and fines of KRW 400,000,000, and Defendant B shall be punished by fines of KRW 12,000,000, respectively.

Defendant

A around January 2012, from Busan Dongdong-gu, operated "G" as an agricultural product wholesale retail company in F, and from October 2014, Defendant B, the same company in Busan Dong-gu H, Inc. was operated.

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) against Defendant A;

(a) No person shall issue or receive an invoice under tax-related Acts and tax-related Acts and tax-related Acts, without supplying or receiving goods or services to deliver or receive false invoices;

1) On January 31, 2015, the Defendant was issued a copy of the account statement stating “A” on the date of issuance, “B” and “B” and “85,300,000 won” on the supply price, inasmuch as there was no fact that the Defendant had received agricultural products from an agricultural company today, the Defendant was issued a copy of the account statement.

In addition, from around that time to December 30, 2015, the Defendant was issued a false statement equivalent to KRW 1,403,731,000 in total for ten times in the same manner as the previous statement of crimes in attached Table (1).

2) On September 30, 2015, the Defendant received one copy of the invoice stating “124,670,000 won” on the date of issuance, inasmuch as there was no fact that the Defendant received agricultural products from the daily distribution from the company, the Defendant received the same as “the September 30, 2015,” “the supplier’s daily distribution,” “G”, and “the supply price”.

In addition, from around that time to December 30, 2015, the Defendant was issued a false statement equivalent to KRW 500,126,000 in total supply value four times in the same manner as the previous statement of crimes in attached Table (2).

(b) No person liable to submit a list of total invoices by seller to the Government shall submit to the Government a false list of total invoices by seller under tax-related Acts and tax-related Acts, stating in falsity the list of total invoices by seller without being supplied with goods or services;

(i)..