A Imprisonment for 6 months, Defendant B shall be punished by a fine of 70,000,000 won.

except that this judgment.

Defendant

B Co., Ltd. is a corporation that is engaged in stone construction business, stone development, processing, production, and sales business in Gwanak-gu in Seoul Special Metropolitan City, Seoul Special Metropolitan City, and Defendant A is a representative director who actually operates the above company.

1. On January 1, 2015, Defendant A supplied goods or services related to construction at the office B of the foregoing Co., Ltd., and received KRW 6,000,000 from D to the community credit cooperative account (E) in the name of the Defendant, but did not issue a tax invoice of an amount equivalent to KRW 5,454,545,00 from that time until June 11, 2019, and did not issue Chapter 606 of the tax invoice of an amount equivalent to KRW 7,328,737,45, in total supply price, even if the Defendant supplied goods or services to D and received money from the above community credit cooperative account in the name of the Defendant.

2. Defendant B, at the time and place specified in paragraph 1, the Defendant, a representative of the Defendant, committed the above violation regarding the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Data related to requests for adjudgment by the Tax Tribunal;

1. Details of calculation of the amount of deposits and sales of each account;

1. Current status of omission in sales, expenses for payments by customers, personnel expenses, and omission in income;

1. A written resolution for rectification of value-added taxes;

1. Investigative report (Attachment of a certified copy of registry in B);

1. Application of statutes on transactions of Saemaul Treasury accounts;

1. Article 10(1)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018); Article 10(1)1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Jan. 1, 2019); Article 10(1)1 of the Punishment of Tax Evaders Act (unissued of the date of issuance of the tax account statement; the issuance of tax account statement after January 1, 2019; the issuance of the tax account statement; the selection of imprisonment) Defendant B: The former Punishment of Tax Offenses Act (wholly amended by Act No. 16108, Dec. 31, 2018); Article 18 and Article 10(1)1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018).