A shall be punished by a fine of KRW 30,000,000, and a fine of KRW 10,000,000, respectively, for Defendant B.

Defendant

A.

Defendant

A Co., Ltd. is a corporation engaged in the construction business in Gwangju Northern-gu C and 101, which has completed registration under the Value-Added Tax Act (business registration number D and opening business on December 15, 2014), and the defendant A is the above representative director B, and the E and F are those who have issued the tax invoice of the defendant B with the consent of the defendant A and received compensation therefor.

1. Defendant A, E, and F’s co-crimes that Defendant A issued false tax invoices in the name of Defendant B on condition that they receive 10% of the supply price per share to E, and Party B consented F to issue false tax invoices to G under the above condition.

Accordingly, F issued a tax invoice equivalent to KRW 57,00,000 on June 2, 2015 to G operator as if Defendant B supplied goods or services to G, even though there was no fact that Defendant B supplied goods or services to G.

Accordingly, the defendant issued tax invoices in collusion with E and F.

2. Defendant A and E jointly committed the crime issued false tax invoices in the name of Defendant B on condition that Defendant A receive 10% of the supply price per share, and offered them with E to submit a false list of total tax invoices.

A. On July 27, 2015, Defendant A and E filed a final return of value added tax in B office of the said stock company, even though there was no supply of goods or services, and submitted to G a false statement of the total amount of tax invoices by customer as if they supplied goods or services in G, and submitted to G a false statement of the total amount of tax invoices by customer, as shown in [Ⅰ] of the attached list of crimes [I] as in the previous sheet of crimes [609,710,360 won, total amount of tax invoices by customer, which is equivalent to the supply amount of KRW 57,00,000,000, were submitted to the North Gwangju Tax Office.