A shall be punished by imprisonment for six months, and by a fine of five million won for Defendant B.

However, the defendant A.

Defendant

A Co., Ltd. is a corporation established for the purpose of general wholesale and retail business of food and household goods, and Defendant A was the representative director of the said corporation from August 14, 2012 to March 13, 2018.

1. Defendant A

(a) No person shall issue or receive an invoice under the Corporate Tax Act without supplying or being supplied with goods or services;

Nevertheless, around May 7, 2015, the Defendant issued an invoice of KRW 601,00,000 of the supply value, even though he did not supply the f00,000 won to D, at the office B located in Busan Metropolitan Government, and at the same place on the same day, B received one sheet of KRW 600,000 of the supply value from E even though he did not receive grain from E.

(b) No person shall submit to the competent tax office, a list of total tax invoices by seller under the Corporate Tax Act without supplying goods or services, or with false entries therein;

Nevertheless, on February 3, 2016, the Defendant submitted a false list of total tax invoices by customer, stating the supply price of 601,000,000 won issued D without a real transaction as described in the foregoing paragraph, in the same loan service book, and submitted a false list of total tax invoices by customer, stating the supply price of 600,000,000 won issued from E without a real transaction on the same day, in the same loan service book.

2. The Defendant B, a representative of the Defendant, committed an act of violation as described in paragraph (1) in relation to the Defendant’s business at the time and place specified in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A report on the suspicion of tax offense against F;

1. Protocol of the police statement concerning G;

1. A written accusation;

1. Court rulings;

1. A report on the completion of investigation by corporate business entities;

1. Application of Acts and subordinate statutes to each invoice, a list of total invoices by customer, and a list of total invoices by customer;