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

However, the defendant A.

Defendant

A A practically operated a stock company B from October 15, 2007, and Defendant B is a corporation with the purpose of manufacturing radio communication application equipment.

1. On December 16, 2013, Defendant A issued a false tax invoice in an amount equivalent to KRW 976,025,719, total value of supply over 41 times from that time until November 30, 2016, including issuance of a false tax invoice stating as if he/she supplied goods equivalent to KRW 50,200,00 to D, even though the fact was not a fact that he/she supplied goods or services in the office B located in Yeongdeungpo-gu, Chungcheongnam-gu, Chungcheongnam-gu, Seoul.

2. As in paragraph (1), Defendant B, a de facto operator of the Defendant, issued a false tax invoice equivalent to the total value of KRW 976,025,719, in total 41 times, as shown in the attached list of crimes, as if he/she supplied the goods despite the fact that he/she had not supplied the goods or services from December 16, 2013 to November 30, 2016, even though he/she had not supplied the goods or services.

Summary of Evidence

1. Defendant A’s legal statement

1. A report on completion of investigations by corporate business entities and a supplementary report;

1. An investigation report (Attachment to a certified transcript of the corporate register);

1. A written accusation;

1. Application of Acts and subordinate statutes on electronic tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Defendant A who is a defendant in the option of imprisonment with labor: Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendants from among concurrent crimes: the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

1. Defendant A with suspended execution: The fact that the instant crime was committed in order to cause false sales for the purpose of extending the due date for loans under Article 62(1) of the Criminal Act, and that all the loans have been repaid, that all the relevant taxes have been paid, that no benefit has been accrued in return for the issuance of false tax invoices;