A Imprisonment of 2 years and 6 months, fines of 3,00,000,000 won, and fines of 11,000,000 won for Defendant B.

Defendant

A is a person who has operated a stock company B established for the purpose of the business of manufacturing static milk in E at the time of racing.

1. Defendant A

A. On November 30, 2013, the Defendant issued, respectively, a false electronic tax invoice amounting to KRW 14,963,189,230 in total, without any fact that he/she supplied goods or services on seven occasions in the same manner as indicated in the attached Table of Crimes (1) between around that time and around July 17, 2014, as if he/she supplied goods or services by a stock company B, even though he/she did not supply goods or services to the KCAF, and that he/she issued a false electronic tax invoice amounting to KRW 3,159,646,380 in total, as shown in the attached Table of Crimes (1).

B. On November 15, 2013, the Defendant was issued, respectively, a false electronic tax invoice amounting to KRW 3,156,100,200 in the supply price as if he received the supply of goods or services, even though he did not receive the supply of goods or services from the G Co., Ltd., Ltd., the Defendant received a false electronic tax invoice amounting to KRW 3,156,100,200 in the supply price from around that time to July 15, 2014 in the same manner as indicated in the separate crime list (2).

Ultimately, the Defendant issued or received tax invoices amounting to KRW 29,877,014,930 in total, without supplying or receiving goods or services for profit-making purposes.

2. Defendant B was the representative director of Defendant

A commits such a violation as above with respect to the defendant's duties.

Summary of Evidence

1. The defendants' respective legal statements (Provided, That the defendant B is on the second trial date)

1. Each statement of each question and answer to H, I, and J;

1. Investigation report (Attachment to B corporate information and certified copies of corporate registry), investigation report (Attachment to audit report for the fiscal year B 2014), and investigation report;