A and B Imprisonment for six months, and Defendant C shall be punished by a fine of 20,000,000 won.

except that this judgment.

Defendant

B As the representative director of Defendant C, the above company is responsible for the management of the above company, and Defendant A is engaged in business activities and receipt and issuance of tax invoices as the executive director of the above C, and Defendant C is a corporation established for the purpose of computerized information and data processing service business.

1. Joint criminal conduct by Defendant B and A;

(a) No person who violates the Punishment of Tax Evaders Act due to the receipt of a false tax invoice shall be issued a tax invoice without being supplied with any goods or services;

Nevertheless, on April 1, 2016, the Defendants issued a tax invoice of the amount equivalent to KRW 213,100,000,000 to the supply price of the said G, although the Defendants did not have received H equipment from G, the fact at C Office in Gangnam-gu Seoul, Seoul.

(b) No person that is obliged to obtain a tax invoice for a violation of the Punishment of Tax Evaders Act due to the failure to receive the tax invoice shall obtain any goods or services in collusion with the supplier;

Nevertheless, even though C was selected by J as a manager of the K Construction Business, and around March 2016, the Defendants did not receive a tax invoice in collusion with M as the competent manager of the above L, even though C was supplied goods or services equivalent to the sum of supply values of H equipment-related goods or services equivalent to KRW 213,100,000 from L.

As a result, the Defendants conspired to receive goods or services equivalent to 213,100,000 won and did not receive a tax invoice in collusion with the supplier.

2. The Defendant Co., Ltd., in collusion with B and executive director, the representative director of the Defendant, at the time, time, and place as referred to in paragraph (1), issued a false tax invoice without being supplied with actual goods or services as described in paragraph (1), or conspired with the supplier when being supplied with goods or services.