A. From November 1, 2011, Defendant A served as the head of the headquarters of B Co., Ltd., and had worked as the managing director of B Co., Ltd. from January 1, 2017 to the managing director of B Co., Ltd., and at the time of working as the head of the said headquarters, Defendant A issued or promised to issue a false tax invoice for collusion companies in the process of collusion with B Co., Ltd.

On June 28, 2012, the Defendant issued or received a false tax invoice in an amount equivalent to KRW 11,126,623,509 of the value of supply over 15 times, without being supplied or being supplied with goods or services for profit, as shown in the separate crime list, from that time until March 31, 2014, even though B Company was not supplied with goods or services by C (State).

B. The Defendant B Co., Ltd. was a corporation established for the purpose of the manufacture and sale of electric wires, electric equipment, communication equipment, and wire scrap wires, and was issued or issued a false tax invoice of KRW 11,126,623,509 in total supply value over 15 times without being supplied or supplied goods or services as described in the above paragraph (a) by an employee or employee of the Defendant.

2. Determination

A. Article 11-2(4)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) provides that “a person who issues a tax invoice under the Value-Added Tax Act without supplying goods or services under the Value-Added Tax Act” shall be deemed to mean a person who issues a processed tax invoice without a real transaction (so-called data), and at the time of issuance of a tax invoice, such as concluding a contract to supply goods or services.