A Imprisonment for eight months and the defendant corporation B shall be punished by a fine of 1.2 million won.

However, the defendant A.

1. Defendant A is the representative of Company B established for the purpose of manufacturing, wholesale and retailing, service business, etc. of computers and peripheral devices.

No one who is liable to issue a tax invoice in falsity shall issue a tax invoice without issuing it or with a false entry therein.

Nevertheless, around March 31, 2016, the Defendant issued a tax invoice stating as if he/she supplied goods equivalent to KRW 9,772,7266,79,090 of the supply price in excess of KRW 10,60,09, while he/she supplied goods equivalent to KRW 42,668,180, the total supply price of KRW 42,6727,180, by appropriating the total supply price of KRW 42,68,180 in the “B” office of Yongsan-gu Seoul Metropolitan Government, Yongsan-gu, Seoul, as shown in the List of Crimes (1) from that time until January 31, 2017.

(b) No person who issues a false tax invoice shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Nevertheless, around July 29, 2015, the Defendant issued a false tax invoice in total of 2,026,23,637 won, from that time until June 7, 2019, as shown in the separate list of crimes (2), as if he/she supplied goods equivalent to KRW 7,272,727, even though he/she did not have supplied goods to the KAB, and issued a false tax invoice in total of 120 times, as shown in the separate list of crimes (2).

2. Defendant B, at the time and place specified in paragraph (1), shall issue a tax invoice on which A, the representative of the Defendant, is falsely stated as above with respect to the Defendant’s business.