A Imprisonment for four months, and Defendant B shall be punished by a fine of five million won.

except that this judgment.

Defendant

A stock company B is a corporation that runs wholesale and retail business of livestock products in Seo-gu, Gwangju Metropolitan City and has completed business registration under the Value-Added Tax Act (business registration number E and opening business November 7, 2007), and Defendant A is the representative director of the above B, and is the actual representative.

1. No invoice shall be issued or issued without supplying or being supplied with goods or services by the defendant A;

A. On January 31, 2012, the Defendant violated the Punishment of Tax Evaders Act due to issuance of a real transaction invoice, issued a statement of account that the Defendant supplied goods or services worth KRW 101,262,870 to the above F, a stock company (business registration number G) that is the other party to the transaction in B, as well as that that B supplied meat of KRW 101,262,870 to the above F, from that time to December 31, 2012, and issued a statement of account that the Defendant supplied goods or services worth KRW 1,528,405,600 in total of the supply value of the goods or services up to 17 times without supplying the goods or services, as shown in the list of crimes (1) in the attached Form.

Accordingly, an invoice was issued without supplying the goods or services of the defendant.

B. On February 29, 2012, the Defendant violated the Punishment of Tax Evaders Act due to receipt of a statement of no real transaction was issued a statement of account that the Defendant was supplied with goods or services in the above B office around February 29, 2012, and that the Defendant was supplied with the imported land, etc. equivalent to KRW 190,145,278 from the supply price of the above H, and that from that time, he was issued a statement of account that the Defendant received goods or services in the aggregate amount of KRW 1,293,619,535 won from November 30, 2012 without being supplied with the goods or services as shown in the list of crimes (2).

In this respect.