(a) The defendant shall be punished by imprisonment with prison labor for one year;

(b)Provided, That the above punishment shall be imposed for a period of two years from the date this judgment becomes final.

Defendant

A Co., Ltd. is a corporation established for the purpose of manufacturing, etc. electronic equipment in Ansan-si. E (business registration number F) is a manufacturer of electronic equipment at the same place as Defendant B, and Defendant A is the representative director of Defendant B and the actual operator of the above E.

1. Defendant A

(a) No person liable to prepare and issue a tax invoice under the Value-Added Tax Act on the non-issuance of the tax invoice shall issue it;

Around March 7, 2012, the Defendant supplied goods equivalent to KRW 126,213,40,00 in total to Alxex Co., Ltd. to Alxex Co., Ltd., and thus, the Defendant did not issue a tax invoice to Alxex Co., Ltd. in the name of Alxex Co., Ltd. even though it was required to issue a tax invoice equivalent to the above amount, and from that to April 23, 2012, the Defendant supplied goods equivalent to the total value of KRW 926,672,90 in total to Alxex Co., Ltd. for three times, as shown in attached Table 1.

(b) No person who issues a false tax invoice in the name of E shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

On July 31, 2011, the Defendant issued a tax invoice equivalent to KRW 1,593,88,900 in total supply value under the name of E, instead of supplying goods or services over 30 times from that to December 31, 2013, in the name of E, without any fact that E supplied goods to B in spite of the fact that E had not supplied goods to B, as if E supplied goods equivalent to the total supply value of KRW 11,00,000,000, to B Co., Ltd.

(c) Any person who issues false tax invoices in the name of a stock company B shall not supply goods or services to the Value-Added Tax Act;