A Imprisonment for six months, and Defendant B shall be punished by a fine of 50 million won, respectively.

except that this judgment.

Defendant

A is the representative director of Defendant B, and Defendant B is a corporation established for the purpose of storage and processing of agricultural products and distribution of livestock products.

1. Defendant A

(a) shall not be issued an invoice under the Income Tax Act and the Corporate Tax Act, without being supplied with the goods or services that receive a false invoice;

Nevertheless, around October 30, 2010, the Defendant received a false invoice stating that there was a supply of goods or services from F (Representative G) at the office of the Co., Ltd., Ltd., Inc., Ltd., Ltd., located in Busan City, without being supplied with the goods or services from F (Representative G).

The Defendant, including that, from that time until December 31, 2010, was issued a false statement equivalent to KRW 2,753,952,00 in total on eight occasions, as shown in the attached Table 1 of Offenses List 1.

(b) No account statement under the Income Tax Act and the Corporate Tax Act may be issued without supplying goods or services that issue false account statements;

Nevertheless, around October 8, 2010, the Defendant issued a false invoice stating the false supply price of 126,250,000 won, even though the Defendant did not supply goods or services to H (representative I) at the above company office.

From that time until December 31, 2010, the Defendant issued a false statement equivalent to 3,151,634,160 won in total, as shown in the attached Table 2, from that time until December 31, 2010.

C. On July 25, 2010, the Defendant submitted a false list of total tax invoices by seller. Around July 25, 2010, when filing a final return on the value-added tax for the first taxable period (from April 1, 2010 to June 30, 2010) of the first taxable period (from June 1, 2010) of 2010, the Defendant was provided with goods equivalent to KRW 464,681,025, including the aforementioned false purchase data, even though there was no fact of being supplied with goods or services equivalent to KRW 98,66,00 from representative G.