A Imprisonment of six months, Defendant B shall be punished by a fine of five thousand won, respectively.

except that this judgment.

Defendant

A is the representative director of B corporation from December 2004, and the defendant B corporation is a corporation established for the purpose of operating the E clubs located in the former North Korean Office.

[2013 Highest 1829] No person shall deliver or receive a tax invoice without supplying or being supplied with goods or services.

1. Defendant A

A. On March 31, 2012, the Defendant issuance of a false tax invoice: (a) issued a tax invoice as if there were actual service sales transactions in an amount equivalent to KRW 61,202,00 in supply value to F (representative G); and (b) issued a tax invoice as if there were actual service sales transactions in an amount equivalent to the same amount; and (c) issued the same year.

4. around 30. Around the same date, at the same place, one tax invoice in an amount equivalent to KRW 128,750,455 shall be issued and delivered, and around October 29, at the same place, one tax invoice in an amount equivalent to KRW 258,646,818 shall be issued and delivered to F in the same manner as the supply value.

Accordingly, the Defendant issued three false tax invoices equivalent to KRW 1,048,59,273 in total three times, as above, to F.

B. On March 31, 2012, the Defendant receives false tax invoices issued a tax invoice as if there were actual transactions of service management commission equivalent to the same amount, even though the Defendant did not receive services equivalent to KRW 24,828,690 from the supply value of the F, from the above F, and received the same year.

4. Around 30.30. Around the same place, a tax invoice of an amount equivalent to KRW 2,100,658 of the value of supply issued from F in the same manner.

Accordingly, the Defendant received a total of 26,929,348 won from F, a false tax invoice of KRW 26,929,348.

2. Defendant B, at the same date, time, and place as indicated in the preceding paragraph, commits the above violation against A, who is the representative director, in relation to the Defendant’s business.