A shall be punished by imprisonment with prison labor for eight months and by imprisonment for four months.

However, from the date this judgment became final and conclusive, Defendant.

[Criminal Justice] On May 30, 2018, Defendant A was sentenced to a suspended sentence of one year of imprisonment with prison labor for a special injury crime, etc. at Jeju District Court on May 30, 2018, and the judgment became final and conclusive on June 8, 2018.

【Criminal Facts】

Defendant

A is a person who has registered C(D) for the purpose of construction machinery leasing business in the name of his/her spouse E on February 1, 2017, and Defendant B is a person who has registered C(F) for the purpose of construction machinery leasing business on February 1, 2017 and the name of each registered business entity of Defendant A and Defendant B. A is a person who has registered his/her father G in the name of his/her father.

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

Defendant

A, as a result, failed to repay debts to Defendant B, etc., was issued in lieu of false tax invoices.

1. On March 2017, Defendant A issued a false tax invoice of KRW 707,320,000 on a total of 21 occasions from that time, as indicated in the attached Table 1, from that time, when Defendant A (D) supplied goods or services, regardless of the fact that he/she supplied goods or services to C (F) in spite of the fact that he/she supplied the goods or services, until December 2017, Defendant A issued a false tax invoice of KRW 30,000,000, as shown in the attached Table 1.

2. Around March 2017, Defendant B issued a false tax invoice of KRW 418,320,000 over 14 times from that time, as indicated in the attached Table 2, from that time until December 2017, following the fact that the Defendant was at the Defendant’s house located at H in Seopopo City, Jeju, that was not supplied with goods or services by C(D), as if he was supplied with goods or services by C(D) without being supplied with the said goods or services.

Summary of Evidence

1. Defendants’ respective legal statements

1. Written accusation of the director of each Jeju Tax Office;

1. A copy of a tax invoice or tax invoice;

1. Previous convictions in the judgment of Defendant A: criminal records, investigation reports, and the results of confirmation before the disposition.