A shall be punished by a fine of KRW 100,000, and Defendant B shall be punished by imprisonment for eight months.

However, the defendant B.

1. The Defendant Co., Ltd. (hereinafter referred to as “A”) established the trade name of the F Co., Ltd. (hereinafter referred to as “F”) on August 10, 2008 and changed its trade name to A on April 7, 2016 after changing its trade name to G Co., Ltd. on April 9, 2013. Defendant B is the representative of the Co., Ltd. (State).

Defendant

B under the name of (State) A issued a false statement of tax revenue without supplying goods or services at the request of (State) a seller, and received a false statement of tax revenue equivalent to this, from H.

2. Criminal facts;

A. Defendant B’s violation of the Punishment of Tax Evaders (tax invoice in falsity) in the Defendant B issued a false tax invoice stating the total amount of KRW 80,660,349,70 in KRW 84,500, “the value of the tax invoice written as “80,60,000,” from around the above date to September 30, 2013, including the issuance of the tax invoice prepared as “the total amount of KRW 84,50,50,500,000, in total for four times, as shown in the attached Table of Crimes (1), from around the above date to September 30, 2013, as indicated in the attached Table of Crimes (1).

B. Defendant B was issued or issued a false tax invoice of KRW 928,790,000 in total on 16 occasions from the date of the foregoing day to January 31, 2013, including the fact that Defendant B had not received goods or services from H at the same place as indicated in the preceding paragraph on June 1, 2012.