A shall be punished by a fine of KRW 14,400,00, and by a fine of KRW 4,800,000, respectively.

Defendant

A above.

Defendant

A Co., Ltd. is a corporation established for the purpose of the treatment of industrial ices and chemical medicine in Seongbuk-gu, Changwon-si. The defendant A is the representative director of the above "B" corporation.

1. No person who is a defendant A shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, around July 31, 2017, the Defendant issued a false tax invoice amounting to KRW 30,959,010 in total from around 2017 to June 30, 2018, as indicated in the separate crime list, as if he received goods or services supplied without being supplied with goods or services from “D” (state). In addition, the Defendant was issued a false tax invoice amounting to KRW 609,776,430 in total over 12 times as indicated in the separate crime list from around 2018.

2. Defendant B, at the time and place specified in paragraph (1), Defendant B, the representative director of the Defendant, committed an act of receiving a false tax invoice as stipulated in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to accusations, reports on completion of investigation of value-added taxes, and copies of tax invoices;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) and the selection of fines

(b) Defendant B: Articles 18 and 10(3)1 of the former Punishment of Tax Evaders Act;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the fine shall be prescribed separately for each crime, and shall be added up accordingly) of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the fine shall be prescribed for each crime, and each crime shall be 1.2 million won for each defendant, and the amount of 4.4 million won for each crime against the defendant A, which is the sum of the fines of 4.4 million won for each crime against the defendant A and 4.4 million won for each crime against the defendant B, respectively, shall be set