A shall be punished by imprisonment with prison labor for one year, and a fine of 12 million won shall be imposed on Defendant B.

except that this judgment.

Defendant

A from March 31, 2008, when serving as the representative director of Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd.”) from around March 31, 2008, comprehensively controlled the overall management of Defendant Co., Ltd., such as financial management of Defendant Co., Ltd., and the Defendant Co., Ltd. was established for the purpose of the business of manufacturing computers and communication equipment

"2016, 352"

1. On March 25, 2013, Defendant A issued a false tax invoice stating that the Defendant Company supplied goods or services equivalent to KRW 530,045,00,000, at the Defendant Company’s office.

In addition, from around that time to June 28, 2013, the Defendant issued five copies of the false tax invoice equivalent to the total supply value of KRW 1,543,916,242 on five occasions, such as the list of crimes (1) in attached Form 1.

On March 29, 2013, the Defendant received from the Defendant Company’s office a false tax invoice stating that the Defendant Company received no supply of goods or services equivalent to KRW 520,954,091, in the absence of such supply.

In addition, from around that time to June 28, 2013, the Defendant received five copies of a false tax invoice equivalent to the total supply value of KRW 2,104,897,719 in total five times, as shown in the attached list of crimes (2).

As a result, the Defendant issued or received a false tax invoice equivalent to the total supply value of 3,648,813,961 won (2,104,897,719 won) over 10 times in total, without supplying or being supplied with goods or services for profit-making purposes.

2. The Defendant Company: (a) as the representative of the Defendant Company, issued or received a false tax invoice over ten occasions as described in paragraph (1) with respect to the business of the Defendant Company.

"2016, 393"

1. Defendant A: (a) around October 25, 2013, Seoul.