A Imprisonment for six months, Defendant B shall be punished by a fine of twenty thousand won, each.

However, Defendant A.

Defendant

A is the representative of the corporation B in Daegu Northern-gu C, and the defendant corporation B is a corporation specializing in the wholesale of imported alcoholic beverages.

1. Defendant A

A. On September 30, 2016, the Defendant, who was not issued a tax invoice, did not issue 15 copies of the tax invoice equivalent to KRW 18,870,99, as shown in the separate sheet Nos. 1 to 15, as shown in the separate sheet No. 1 to 15, including the supply of goods and services equivalent to KRW 4,363,637, and 637, in supplying goods and services under the additional value-added provisions at the above corporation B office.

B. On December 31, 2015, in supplying goods and services under the Value-Added Tax Act, the Defendant under-issuance of a tax invoice entered and issued 48 copies of the tax invoice, stating in falsity the tax invoice of KRW 10,150,416, which is less than KRW 10,127, which is less than KRW 7,318,127, in spite of having supplied goods or services equivalent to KRW 17,468,543, the supply price of which is less than KRW 7,318,127, and which is less than KRW 96-143, as shown in the list of crimes Nos. 96-143.

(c)

Around January 31, 2016, when supplying goods and services in accordance with the Value-Added Tax Act, the Defendant issued a tax invoice in excess of the tax invoice with the amount of KRW 12,631,303,150, which is larger than the supply price of KRW 12,631,30,000, after having supplied goods or services equivalent to KRW 3,672,004 to E, the Defendant issued a false tax invoice with the amount of KRW 16,30,150, as shown in [Attachment] No. 144-373, the supply price of KRW 1,498,224,109, as described in [Attachment] List No. 144-373.

2. Defendant B, at the time and place specified in each of paragraph 1. A, a representative of the Defendant’s business, did not issue a tax invoice as described in paragraph 1. or did so falsely.