A Imprisonment for six months, Defendant B shall be punished by a fine of 3,500,000 won.

However, the defendant A.

Defendant

A is the representative director of Defendant B, a corporation established for the purpose of the meat processing business, etc. in Kimhae-si.

1. Defendant A

(a) No person who issues a false invoice may issue an invoice under the Corporate Tax Act without supplying goods or services;

Nevertheless, around November 10, 2016, the Defendant issued an invoice of KRW 317,560,000 of the supply value as if the Defendant provided the E Co., Ltd. located in Busan Seo-gu with no goods or services, and issued an invoice of KRW 310,00,000 of the supply value as if the Defendant provided the E Co., Ltd. with no goods or services supplied by the said method, around November 30, 2016.

Accordingly, the defendant, without supplying goods or services, issued two copies of account statement of KRW 627,560,000 in total.

(b) No person who receives a false invoice shall be issued an invoice under the Corporate Tax Act without being supplied with goods or services;

Nevertheless, around November 29, 2016, the Defendant issued an invoice of KRW 320,025,000 of the value of supply as if he/she had been supplied with well-known land that had not been supplied with goods or services from H in fact, Kimhae-si F and G-dong 1, and one copy of the invoice of KRW 20,080 of the value of supply as if he/she had not been provided with goods or services from H by the above method on December 15, 2016.

As a result, the Defendant received two copies of the invoice of KRW 340,105,00 in total supply value over two occasions without being supplied with goods or services.

2. Defendant B, at the time and place specified in paragraph (1), issued and received a false invoice, such as Paragraph (1), in relation to the Defendant’s business.