A Imprisonment with prison labor for six months, Defendant B shall be punished by a fine of ten million won.

However, the defendant A.

Defendant

A Co., Ltd. is a corporation established for the purpose of distribution business in Gangdong-gu Seoul Emera in 208, and the defendant A is the representative director of the above company.

1. No person who is a defendant A shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

A. A. On January 22, 2009, the Defendant issued a tax invoice by customer with false content to the effect that the Defendant supplied goods equivalent to KRW 45,400,000 of the supply value, even though he did not supply goods to Schlage (ju), from that time until December 31, 2009, the Defendant issued a tax invoice by customer with false content, including the issuance of a tax invoice by customer with false content, up to 13 times in total, as shown in Appendix 1, as shown in Appendix 1.

나. 피고인은 2009. 1. 15.경 사실은 (주)휴앤첼스로부터 141,000,000원 상당의 재화 전부를 공급받은 사실이 없음에도 공급가액 141,000,000원 상당의 재화를 공급받았다는 허위 내용의 매입처별 세금계산서를 발급받은 것을 비롯하여 그때부터 2009. 12. 31.경까지 별지 범죄일람표 2 기재와 같이 총 17회에 걸쳐 공급가액 1,393,663,560원(허위 매입금액 729,314,000원 실 매입금액 664,349,560원) 상당의 재화를 공급받았다는 허위내용의 매입처별 세금계산서를 발급받았다.

2. The Defendant B, at the temporary location under the preceding paragraph, issued a tax invoice by customer with false content as the representative of the Defendant, or received a tax invoice by customer with false content.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Investigative reports (Report accompanying the certified transcript of corporate register);

1. The details of the offense, written opinion, written opinion of the processing, written report, all-round, value-added tax return, the seller and the seller’s tax invoice, and the tax invoice law shall apply 1.