A Imprisonment for 6 months, Defendant B shall be punished by a fine of 10,000,000 won, respectively.

However, the defendant A.

Defendant

A is a person who operates Defendant B, a corporation established from February 21, 201 to manufacture and sell agricultural and livestock waste treatment equipment.

1. Defendant A

A. Although the Defendant did not issue a tax invoice to E during the period from January 1, 2013 to June 2013, 2013, the Defendant supplied to E located in Ansan-si with a total of KRW 46,000,000 of the supply value, the Defendant did not issue a tax invoice equivalent to the above supply value to E.

Therefore, even though the defendant supplied goods or services, he did not issue a tax invoice under the Value-Added Tax Act.

B. Around August 7, 2012, the Defendant issued a false tax invoice in total amounting to KRW 1,172,350,000 in eight times in total, as shown in the separate crime list, by November 20, 2012, including the issuance of a false tax invoice of KRW 6,360,000, not for the supply of goods or services to H Co., Ltd. located in the Geum-gu Busan Metropolitan City F, the Defendant issued a false tax invoice of KRW 1,172,350,000, not for the supply of goods or services to H Co., Ltd. located in Chungcheong-gun

Accordingly, the defendant did not supply goods or services and issued a tax invoice under the Value-Added Tax Act.

C. On August 4, 2012, the Defendant received a false tax invoice: (a) around the place of business located in the Geum-gu Busan Metropolitan Government F; (b) in fact, the Defendant was provided with melter with I, the Defendant’s birth; (c) was issued a false tax invoice of an amount equivalent to KRW 61,00,000 of the value of supply from H Co., Ltd. although he did not have been provided with melter from H Co., Ltd; (d) around December 1, 2012, the Defendant was issued a false tax invoice of an amount equivalent to KRW 72,250,000 of the value of supply from H Co., Ltd. even when he was supplied with 250 parts of the oxygen occurred at the same place; and (e) around December 29, 2012, even if he was supplied with melter’s water supply from H from around the same place.