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

However, the defendant A.

The Defendants partly revised the facts charged to the extent that it does not materially disadvantage the Defendants’ exercise of their defense rights.

Defendant

A is an internal director, who is the representative of the Dispute Resolution BankB, for the purpose of private business operators operating the Internet entrance attraction business, building C at the Government, and radio communication attraction business in D.

1. Defendant A

(a) No tax invoice under the Value-Added Tax Act shall be issued or issued without being supplied with false tax invoices and without being supplied with or being supplied with the goods or services;

In the above B office around July 15, 2016, the Defendant issued or received a tax invoice totaling KRW 1,547,689,747,747, without supplying goods or services, as shown in the separate sheet of crime (1) from that to June 9, 2017, including issuing one electronic tax invoice stating as if the value of supply was supplied goods or services equivalent to KRW 580,000, in spite of the absence of the fact that he/she supplied goods or services to the Dispute Settlement Bank E.

(b) No tax invoice shall be issued in collusion with the person liable to receive the tax invoice under the Value-Added Tax Act to receive the false tax invoice by mutual agreement with the person liable to submit the tax invoice by mutual agreement with the Government;

At the above B office around February 3, 2017, the Defendant received goods equivalent to KRW 5,700,000 from E, but in collusion with E, the Defendant was issued one electronic tax invoice of KRW 38,485,000, in total, the supply value of KRW 32,785,000, in addition to the supply value of KRW 38,485,00, in addition to the supply value of KRW 38,485,00, in collusion with E, and was issued from that time until June 30, 2017 as shown in the attached Table of Crimes (2).

2. The defendant B, a representative A, with respect to the defendant's business, paragraph (1) above.