A Imprisonment for one year, and Defendant B shall be punished by a fine of KRW 10 million.

However, the defendant A.

The Defendant was a person who actually established and operated B by borrowing the name from C, and the Defendant Company is a corporation that runs the furniture manufacturing business.

1. No one in violation of Article 10 (1) 1 of the Punishment of Tax Evaders Act shall prepare and issue a tax invoice under the Value-Added Tax Act by a person obliged to prepare and issue it in a false manner;

A. On September 12, 2016, Defendant A issued a tax invoice of 2,698,624,000 won in total over 10 times from that time, as shown in the attached Table of Crimes (1), even though there was no fact that the Defendant supplied a household equivalent to KRW 300,00,000 to the supply price to (ju)E, as if the Defendant supplied a household equivalent to the above amount to (ju)E, and issued a tax invoice of 2,698,624,000 won in total, as shown in the attached Table of Crimes (1).

B. Defendant B’s actual representative of Defendant B’s Defendant A’s business as to the corporation’s business.

As described in the subsection, the act of violation was committed.

2. Where a person violates Article 10 (2) 1 of the Punishment of Tax Evaders Act, he/she shall not receive an invoice in collusion with a person entitled to receive a tax invoice under the Value-Added Tax Act, stating in falsity;

A. On October 10, 2016, Defendant A received a false tax invoice of KRW 3,291,681,818 in total on 13 occasions from September 2, 2016 to September 28, 2017, when in collusion with (ju)E, the Defendant issued a false tax invoice of KRW 150,000,000, in total, from September 2, 2016 to September 28, 2017.

B. Defendant B’s actual representative of Defendant B’s Defendant A’s business as to the corporation’s business.

as described in paragraph (1).