H Imprisonment for 6 months, Defendant A shall be punished by imprisonment for 10 months and fine for 30,000,000 won, respectively.

Defendant

A above.

Defendant

A is a substantial operator of "G" in Daegu Nam-gu L, and Defendant H is a representative in name as a staff member of G.

1. Defendant A

(a) No person who issues a false tax invoice shall issue any tax invoice under the added-value-added tax-related Acts without supplying or receiving any goods or services;

The Defendant, using “E,” a company under the name of the Defendant, without human facilities, sold in G from G to E the sales of the sales of the Lingu, etc. of the Lingu, which is a company under the name of the Defendant, to the latter representative, and prepared a false tax invoice as if he sold in E the L in the middle of the Lingu, the Lingu, which was again sold in the Lingu, to the Lingu, and had the intent to evade the value tax imposed on E by means of

Accordingly, on December 31, 2014, the Defendant issued 26 copies of the false tax invoice amounting to KRW 1,585,484,162 in the name of G, from that time to May 15, 2015, as shown in the list of crimes in the attached Table, as if he/she supplied the service to E, even though he/she did not supply the service to E at the G office, on December 31, 2014, as if he/she supplied the service equivalent to KRW 198,767,272.

B. Although the Defendant was obligated to pay the value-added tax on KRW 327,98,758 of G from October 1, 2014 to December 31, 2015, G from January 25, 2015, the Defendant evaded the value-added tax by means of E, without filing a report thereon as referred to in paragraph (a), and from January 1, 2015 to July 25, 2015, the Defendant evaded the value-added tax. < Amended by Act No. 13270, Jan. 1, 2015>

6. G’s obligation to pay value-added tax on KRW 935,467,864 for the value of the first supply price of G accrued until 30.35, but it was evaded in the same manner.

The Defendant evaded the value-added tax of KRW 126,345,662 for the total supply value of KRW 1,263,456,62 by such fraud or other unlawful act.

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