A Imprisonment of 10 months, Defendant B shall be punished by a fine of 10 million won, respectively.

However, the defendant A.

Defendant

A is a representative who operates Defendant B in Gwangju City F, and Defendant B is a corporation established for the purpose of wholesale and retail business in the middle of iron.

1. Defendant A

(a) No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice unless he/she issues it or issue it by falsity;

Nevertheless, the Defendant supplied B Co., Ltd. office around June 23, 2010 with iron bars equivalent to KRW 14,615,640, and did not prepare and issue a tax invoice from that time to October 30, 2013, including the supply of iron bars equivalent to KRW 1,190,562,03 in total over 154 times, as shown in the separate crime list (1) from that time, and did not prepare and issue a tax invoice.

(b) No person obliged to prepare and issue a tax invoice pursuant to the Value-Added Tax Act shall issue a false entry or issue a false entry of such tax invoice;

Nevertheless, around October 30, 2010, the Defendant issued three copies of tax invoices by falsely stating the total value of KRW 65,065,000, as shown in the separate sheet of crime (2), from the time on July 30, 2013, even though the Defendant supplied H Co., Ltd. with the goods equivalent to KRW 15,067,50,000, including the supply value of the goods equivalent to KRW 45,132,50, as the supply value of the goods equivalent to KRW 45,132,50, as if the goods were supplied with the goods equivalent to the supply value of KRW 30,00,00,00, such as the supply value of the goods, such as the broken-out, to H Co.

(c) No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are issued;

Nevertheless, the Defendant, at the office B around June 30, 2010, did not supply goods or services to H Co., Ltd., but did not supply the goods or services to H Co., Ltd., the sum of supply values, such as 46,00 kgs, which are generated by failure.