A Imprisonment with prison labor and fines of 100,000,000 won, and Defendant B shall be punished by fines of 10,000,000 won, respectively.

Defendant

A is the representative director of corporation B, and the defendant B is a company with the main business of selling bottled residence in Gyeong-si, Busan Metropolitan City.

1. Defendant A

(a) No person who is obligated to prepare and issue a tax invoice pursuant to the provisions of the value-added Tax Act that is not issued shall issue any tax invoice;

On July 31, 2013, the Defendant supplied alcoholic beverages equivalent to KRW 81,835,393 to E, a dealer of alcoholic beverages, and did not issue a tax invoice from that time until June 30, 2016, even though the Defendant supplied alcoholic beverages equivalent to KRW 2,815,365,317 over 36 times as shown in the attached crime list 1, the Defendant did not issue a tax invoice, from that time to June 30, 2016.

(b) No person who fails to supply or has not received any goods or services that are falsely issued a tax invoice shall issue a tax invoice under the added-value-added tax-related Acts;

On July 31, 2013, the Defendant issued a tax invoice by stating falsely as to transactions worth KRW 2,963,542,439 over 3,068, as shown in the attached Table 2, from that time until June 30, 2016, even though he/she did not have supplied alcoholic beverages equivalent to KRW 2,450,91 to the “F main store.” In addition, the Defendant issued a tax invoice by stating falsely as to transactions worth KRW 2,963,542,439, as stated in the attached Table 2, from that time until June 30, 2016.

2. Defendant B, a representative director, issued tax invoices under the Value-Added Tax Act without issuing tax invoices or supplying goods or services in relation to the Defendant’s business at the time and place specified in the foregoing paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Each legal statement of witness E and G;

1. Statement of the police statement related to G;

1. An output of a program issuing a tax invoice by the National Tax Service;

1. A written accusation;