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

However, the defendant A.

Defendant

A is the B representative director of the corporation, which was established for the purpose of Non-Iron City C building on May 9, 2013, and non-ferrous metals import and trade business in subparagraph D.

1. No person who has been supplied with goods or services for profit shall issue or be issued a tax invoice under the Value-Added Tax Act;

Nevertheless, on December 31, 2016, the Defendant issued one electronic tax invoice of KRW 2,050,000, as if he had not been supplied goods or services from F Co., Ltd. F in Ansan-si, a member of Ansan-si, with supply price of KRW 2,050,00,000, as he had not been supplied with goods or services. On the same day, the Defendant issued one electronic tax invoice of KRW 2,160,000,00 as he had not been supplied with goods or services to H in Ansan-si, a copy of supply price of KRW 2,160,00,000, as he had not been supplied with goods or services.

As a result, the Defendant issued two copies of electronic tax invoices of KRW 4,210,000,000, without supplying or being supplied goods or services for profit-making purposes.

2. The Defendant B, a representative director of the Defendant, issued and received the false tax invoice as above with respect to the Defendant’s business at the same location as the above paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A copy of the interrogation protocol of I; and

1. Business registration certificate and register;

1. Application of a written accusation, a report on the closure of the investigation into a tax offense, and the statutes governing each electronic tax invoice;

1. Article applicable to criminal facts;

A. Defendant A: Article 8-2(1)2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes; Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”).