A A shall be punished by imprisonment with prison labor for six months, by a fine of five thousand won,00,000 won for Defendant Incorporated Corporation B.

(b).

[2] On June 4, 2015, Defendant A was sentenced to a suspended sentence of two years for embezzlement at the Southern Branch of the Gwangju District Court on August 4, 2015, and the judgment became final and conclusive on June 12, 2015. On June 22, 2017, Defendant A was sentenced to a suspended sentence of two years for a crime of violation of the Punishment of Tax Evaders Act in the same court on June 30, 2017, and became final and conclusive on June 30, 2017.

[2] The defendant corporation Eul is a corporation that runs the business of wholesale and retailing agricultural products, such as the distribution of cut trees in South-Namnam-gun, and the defendant corporation Eul is its representative.

1. Defendant A

A. On December 8, 2014, the Defendant issued an invoice of KRW 440,480,000 as if he/she supplied an invoice of KRW 4,400,00 to Daeung Kim, Co., Ltd., in spite of the fact that he/she had supplied a confluence to Daeung Kim at the office of the above company, and issued nine copies of a false invoice of KRW 540,480,00 in total supply value of the supply value to Daeung Kim, Co., Ltd., Ltd. and to December 30, 2014, including a false invoice of KRW 540,480,00 in total from that time until December 30, 2014.

2) On October 30, 2014, the Defendant received seven copies of a false invoice in total amounting to KRW 534,200,000 from the Agricultural and Fishing Villages Co., Ltd. in Busan, without having received a network distribution from the Agricultural and Fishing Villages Co., Ltd. in the said place, as if the Defendant had not received a network distribution from the Agricultural and Fishing Villages Co., Ltd., in spite of the fact that he had received a network distribution in an amount equivalent to KRW 54,00,00 from that time, and from that time until December 31, 2014, the Defendant received seven copies of a false invoice in total from the Agricultural and Fishing Villages Co., Ltd. in the agricultural corporation to December 31, 2014, including the list of crimes Nos. 2.

B. On February 16, 2015, the Defendant submitted a list of total invoices by seller and seller (1) the Defendant, as described in paragraph (1) of the above A at the above place, shall be the Federation of the Korean and overseas NFFFF, Inc., an incorporated agricultural company, as described in paragraph (1) of the above A.