A Imprisonment for six months, and Defendant B shall be punished by a fine of 4,000,000 won.

except that this judgment.

Defendant

A Co., Ltd. is a corporation established for the purpose of wholesale and retail of computers and peripheral devices, and the defendant A is the representative director of the above corporation.

1. Defendant A

A. On March 2, 2012, the Defendant issued a false tax invoice of KRW 1,802,762,90 in total 212 to 20 companies, including G, even though he/she did not supply computers and peripheral devices to G, as if he/she supplied the value of supply 9,078,182, as shown in attached Table 1, even though he/she did not supply goods or services from March 2, 2012 to December 18, 2012.

B. The Defendant filed the final return of value-added tax on July 25, 2011 by buyer around January 201 and February 201, 2011. The Defendant submitted the final return of value-added tax to 36,253,364 won to 36,253,364 won to 36,460 won while the Defendant supplied goods or services to 36,072,460 won to 36,50 won including those stated in [Attachment 2] list 18,318,636 won to 36,50 won to 36,50,636 won to 36,50 won to 36,50 won to 206,50 won to 36,50,636 won to 36,50,636 won to 206,37,500 won to 20,636,500 won to 206,364,67, as stated in the final return of value-added.