A shall be punished by imprisonment of one year and two months, by imprisonment of 10 months, and by a fine of 100 million won, respectively.

Defendant

A on April 28, 2017, the Changwon District Court was sentenced to the suspension of the execution of one year and six months for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), etc. on the A, and the judgment was finalized on May 9, 2017. On April 28, 2017, the Defendant B was sentenced to the suspension of the execution of one year and six months for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) in the Changwon District Court's smuggling branch on April 28, 2017, and the said judgment was finalized on September 21, 2017.

Defendant

A is a person who actually operates a manufacturing company of the trade name, such as Changwon-si member G, the representative director of the Defendant C Co., Ltd., the Changwon-si Ga, the Changwon-si Ga and H in heading 714, and Defendant B is a person who actually manages C Co., Ltd. as a customer of the said bank while working at the first place of PNK Gyeong-si.

1. No person who is a defendant A shall issue or receive tax invoices without supplying or receiving goods or services;

A. On November 2015, the Defendant violated the Punishment of Tax Evaders Act related to receipt of false tax invoices: (a) was issued 18 copies of the tax invoice of KRW 2,479,336,370 in total without being supplied goods or services on 18 occasions from the time of receipt of one tax invoice, including the supplier’s representative director K, the supplier’s “J”, “C”, “85,000,000 won”, “85,000 won”, and “1,00.” from the time of receipt of one copy of the tax invoice from December 31, 2016, by December 31, 2016, without being supplied goods or services on 18 occasions as shown in the attached Table of Crimes (1).

B. The Defendant violated the Punishment of Tax Evaders Act relating to the issuance of false tax invoices at around October 30, 2015, notwithstanding the absence of the fact that H actually supplied goods or services to C Co., Ltd., the supplier’s “H,” the supplier’s “C Co., Ltd.,” the supply price “27,272.”