A Imprisonment for eight months, and Defendant B shall be punished by a fine of twenty thousand won.

However, the defendant A.

Defendant

A is the representative director of the corporation B, and the defendant corporation B is a corporation with the establishment of a heat exchanger and the manufacture of it as its main business.

1. Defendant A

(a) No act of issuing or being issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services received by false tax invoices;

On November 30, 2011, the Defendant was issued sales tax invoices of KRW 121,692,552 in total, 16 times as shown in the annexed Table 1, including that the Defendant was issued a false tax invoice of KRW 10,909,090 entered in the supply price of goods or services from D, even though he did not receive any goods or services from D, from that time until January 31, 2014, even though he did not receive any goods or services, and received from that time, the Defendant issued the sales tax invoice of KRW 121,692,552 in total.

(b) No person who is obligated to receive a tax invoice under the Value-Added Tax Act to receive a false tax invoice shall be issued with a false tax invoice in collusion;

Around November 30, 2011, the Defendant was issued sales tax invoices of KRW 1,95,84,474 in total, in collusion with F, even though the Defendant was supplied with the control work unit of KRW 5,565,000,000 in supply price by E Company F, and from that time, he was issued a tax invoice of KRW 10,90,09,090 in collusion with F until June 30, 2014.

C. The Defendant’s evasion of corporate tax on April 1, 2012 is based on a tax invoice in which the value of supply received from D, G, false purchase tax invoices received from E, and H, as set out in the preceding paragraph, is uneased, by filing a corporate tax return for the year 201 from Ulsan-dong, Ulsan-dong, 1632-1.