A shall be punished by imprisonment with prison labor for eight months, by a fine of thirty thousand won,00,000 won.

except that this judgment.

Defendant

A is the representative director of the defendant corporation B who runs the business of selling clothes and sports supplies at Yeongdeungpo-gu Seoul Metropolitan Government C and the third floor.

1. No person who is a defendant A shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

A. A. Around September 30, 2015, the Defendant issued a false tax invoice of KRW 90,90,090, from that time, to November 21, 2018, in total 10 times, as indicated in the separate sheet of crime (1) by the same method, from that time, the Defendant issued a false tax invoice of KRW 641,897,268, in total, 10 times as indicated in the separate sheet of crime (1), although there was no fact that he/she supplied goods or services to D, even though he/she did not supply goods or services to D.

B. On September 30, 2015, the Defendant received false tax invoices: (a) around September 30, 2015, the Defendant received false tax invoices worth KRW 675,310,910, in total eight times from that time, including that the Defendant received false tax invoices as if he was supplied goods equivalent to KRW 150,360,000 of the supply price, although he did not receive goods or services from Company D; and (b) from that time, he received false tax invoices worth KRW 675,310,910, in total, from that time until June 13, 2018.

2. Defendant B, a representative director of the Defendant, committed a violation of the same Act as described in paragraph (1) of the same Article in relation to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. A report on the closure of investigation of a suspected suspect in data;

1. A preliminary return of the value-added tax for general taxable persons;

1. Application of Acts and subordinate statutes, such as each electronic tax invoice (number 4,7) and each corporate tax invoice, a completion report, and electronic tax invoice;

1. Defendant A with respect to the relevant criminal facts: Article 10(3) of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018)