A shall be punished by imprisonment for four months, by a fine of 20,000,000 won for Defendant B.

except that this judgment.

Defendant

A is the representative of Defendant B Co., Ltd. in Kimpo-si, and Defendant B is a plastic processing company.

1. No tax invoice shall be issued to a person liable to issue a tax invoice under the Value-Added Tax Act containing any false tax invoice;

Nevertheless, around December 30, 2016, the Defendant issued a tax invoice stating that the supply value of 30% is less than the actual supply value of 22,882,50 won to D Co., Ltd., as well as a tax invoice stating that the Defendant supplied goods or services equivalent to 22,882,50 won, in addition to the supply value of 30% to D Co., Ltd. from that time until November 8, 2017.

2. The Defendant Company B, at the time and place specified in the foregoing Paragraph 1, committed the same offense as that of the Defendant’s business.

Summary of Evidence

1. The Defendants’ report on the completion of their respective statutory statements related to the transaction order;

1. Application of Acts and subordinate statutes on electronic tax invoices;

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”) and choice of imprisonment

(b) Defendant B: The main sentence of Article 18 and Article 10 (1) 1 of the former Punishment of Tax Evaders Act;

1. Defendant A, who suspended the execution: Article 62(1) of the Criminal Act (Article 62(1) of the Criminal Act (Article 62(1) recognizes the crime of this case and reflects on the initial offender, and Article 62(1) provides a tax invoice with some of the supply values, and the issuance of the total tax invoice is not false

1. Defendant B corporation with the provisional payment order: The portion not guilty under Article 334 (1) of the Criminal Procedure Act

1. This part of the facts charged

(a) The defendant A does not supply goods or services.