A Imprisonment with prison labor of two years and fines of 540,000,000 won, and Defendant B shall be punished by imprisonment with prison labor of six months.

except that this judgment.

1. Defendant A is the representative director of C Co., Ltd. (hereinafter “C”), and is the actual operator of D and E.

No tax invoice shall be issued or received without supplying or being supplied with the goods or services under the provisions of the Value-Added Tax Act.

A. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) (1) the Defendant received KRW 1,543,356,364 in total from around April 16, 2017, without providing goods or services as shown in attached Table 1-1 during the period from around January 8, 2018, even though he did not have supplied goods or services at the F Building in Bupyeong-si around April 27, 2017 and at the office operated by the Defendant in subparagraph (Ga), a tax invoice of KRW 50,00,000 was issued to H, and received KRW 1,543,356,364 in total from around 56 to around January 8, 2018; and (2) around June 16, 2017, a tax invoice of KRW 87,200,000 was issued from I, as well as a tax invoice of KRW 1,200,000 from around September 9, 14.

B. (1) A related to the violation of the Punishment of Tax Evaders Act (A) around June 25, 2017; (2) even though the Defendant was in fact in the D office operated by Busan CityJ, the Plaintiff issued a tax invoice of 140,000,000 of the supply value to C from that time to December 27, 2017, and issued KRW 1,101,863,000 in total, and (b) around September 30, 2017, a tax invoice of 51,200,000 won in total, from that time to December 27, 2017, although there was no fact that the Defendant was supplied goods or services at D office as described in the foregoing (a) around September 30, 2017, even though there was no fact that the Defendant was supplied with the goods or services at D office as described in the foregoing paragraph (a).