A Imprisonment with prison labor of two years and fines of 1,000,000,000 won, and Defendant B shall be punished by fines of 30,000,000 won.

1. Defendant A is an internal director who is engaged in manufacturing industry, such as bed, with the trade name “F” in the Gu E and 8 Dong 126 during Ansan-si, and who operates a stock company B (hereinafter “B”) in Geumcheon-gu Seoul Metropolitan Government G.

No person may be issued tax invoices under the Value-Added Tax Act without being supplied with or being supplied with goods or services, or submit to the Government any false entry of a list of total tax invoices by seller or by seller;

A. Around July 25, 2014, the Defendant related to the final return of value-added tax for the first period of January 2014: (a) around Geumcheon-gu, Seoul, reported the final return of value-added tax for the first period of 1,2014 on B from Geumcheon Tax Office located 11-21, as Geumcheon-gu, Geumcheon-gu, Seoul; (b) the fact is falsely stated the final return of value-added tax for each seller as if he supplied goods or services equivalent to KRW 113,681,817, although there was no fact that B supplied goods or services to F; and (c) the fact is that, despite the absence of the fact that B supplied goods or services from F, the final return of value-added tax for each seller was supplied to 113,636,363 won from the supply price for each seller; and (d) the Defendant, in spite of the absence of the fact that the final return of value-added tax for the second period of 2018 won from the supply price for the above goods or services, 17.7.2818