A Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice).

Defendant B is the representative director of Defendant B, and no person shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied goods or services.

Defendant

Defendant A, the representative of Defendant B, issued or received 70 false tax invoices equivalent to the total value of supply for profit as described below 1,590,364,503 won for the purpose of profit-making, as set out in the following paragraphs 1, 2.

1. On May 29, 2015, Defendant A issued false tax invoices: (a) at the Defendant Company B office operated by Defendant A in Kimpo-si, Kimpo-si; (b) Company D (hereinafter “D”) and E (hereinafter “E”) received funds by issuing bills at a financial institution; and (c) falsely raised the company’s performance in order to obtain funds by issuing bills at the financial institution.

In fact, even though Defendant B did not supply goods or services to D, Defendant B issued a false tax invoice in total amount of KRW 1,96,280,804, including the issuance of a tax invoice, as if Defendant B supplied electrical construction equivalent to KRW 30,838,890 of the supply price to D, and as such, from May 29, 2015 to November 1, 2016, a false tax invoice in the amount of KRW 31,00,000, in total, as shown in attached Table 1, as shown in attached Table 1.

2. On May 7, 2015, Defendant A received false tax invoices: (a) even though Defendant B was not supplied with goods or services from D on the grounds of the same reasons as indicated in paragraph (1) above, Defendant B was supplied with miscellaneous scrap equivalent to KRW 30,338,405 from D; (b) as Defendant B was supplied with miscellaneous scrap equivalent to the supply price of KRW 30,338,405 from D, Defendant B was issued with one tax invoice; and (c) from May 7, 2015 to October 31, 2016 by the aforementioned method as indicated in Table 2 of the Crimes List as shown in Annex 2,624.