A Imprisonment for six months, Defendant B and C shall be punished by a fine of three million won, respectively.

(b).

Defendant

A is the representative of the defendant C corporation, which is a company that imports important facts, coolings, etc. in Japan and supplies them to domestic stores, and sells domestic cosmetics, etc. to the Internet.

1. A person liable to issue a tax invoice pursuant to the Value-Added Tax Act shall not issue a tax invoice or issue a tax invoice by falsity, and shall not issue a tax invoice in collusion with a person liable to issue a tax invoice under the Value-Added Tax Act but shall not issue a tax invoice by falsity;

A. A. Around October 13, 2017, the Defendant entered a false tax invoice issued and received by the Co., Ltd. and the Co., Ltd. in the Seoul Mapo-gu Seoul Metropolitan Government Co., Ltd., and the fact is that the Co., Ltd. supplied goods equivalent to KRW 774,760,00,000, and supplied the supply price of KRW 60,639,00,000, as if the Co., Ltd supplied goods equivalent to KRW 834,760,00, and issued a false tax invoice stating the supply price of KRW 774,121,00,000 from the Co., Ltd. to the Co., Ltd., and the Co., Ltd. received the supply price of KRW 834,760,000,000 from May 1, 2018, and issued a false tax invoice in total by 60,639,000,000 won from May 1, 2018.

B. On August 9, 2017, the Defendant of the false tax invoice issued by the Co., Ltd. in Mapo-gu Seoul Metropolitan Government may supply goods equivalent to KRW 94,063,170 in supply price D and supply the goods equivalent to KRW 126,724,590 in supply price as if he/she supplied goods equivalent to KRW 32,661,420 in supply price, from that time to February 28, 2018, and from that time, issue a tax invoice stating false amount of KRW 32,661,420 in supply price.