A shall be punished by imprisonment with prison labor for two years and by a fine of 1.5 billion won, by imprisonment with prison labor for one year and a fine of 500 million won.

1. Defendant A is a person who actually runs Co., Ltd. D for the purpose of wholesale business of computers and peripheral devices in Yongsan-gu Seoul Metropolitan Government from March 19, 2013 to December 2014; and Defendant A is a person who actually runs Co., Ltd. F for the same purpose in Ansan-si E from December 4, 2014 to February 2018.

A. The Defendant, Co., Ltd. D related to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as the issuance of false tax invoices), without being supplied with or being supplied with goods or services, issued or received a total of KRW 9,344,595,258 for profit-making purposes as follows.

A) On November 21, 2013, the Defendant received an invoice of tax amounting to KRW 101,200,000 from G as if he/she had not received goods or services from D offices around November 21, 2013, as if he/she had received one copy of the tax invoice from G, and received an invoice of tax amounting to KRW 101,20,000 from G by July 10, 2014, without supplying goods or services over a total of 51 times, such as in the list of crimes (1), and issued the invoice of tax amount equivalent to KRW 6,268,941,259 in total.

B) On September 30, 2013, the Defendant issued an invoice of tax amounting to KRW 3,075,653,99 in total supply value five times, as shown in [Attachment Table 2], by December 31, 2014, as if the Defendant supplied a computer, etc. equivalent to KRW 92,031,818, which was supplied to H, without supplying goods or services at the D office, to the Defendant, as if he supplied the computer, etc. equivalent to the supply value of KRW 92,031,818.

2) On December 16, 2014, the Defendant F related to Co., Ltd. (F) was supplied with a computer, etc. equivalent to KRW 90,472,727, which was supplied by FF office around December 16, 201, and received a false tax invoice as if he had not received the supply of goods or services from F office Co., Ltd. (F) and received a false tax invoice until December 30, 2016, as well as the supply price for profit-making purposes on a total of 75 occasions, such as the previous list of crimes (3).