A Imprisonment for six months, and Defendant B shall be punished by a fine of 5,000,000 won.

except that this judgment.

Defendant

A served as the representative director of B from July 23, 2002 to December 8, 2014, and Defendant B is a corporation that engages in the wholesale and retail business of construction materials.

1. Defendant A

(a) No person shall issue or receive any tax invoice under tax-related Acts without supplying or receiving any goods or services that are issued with false tax invoice;

On January 31, 2011, the Defendant issued a tax invoice of KRW 1,858,57,808 total supply value of KRW 22,027,200 as stated in the attached Table 1, as shown in the attached Table 1, even though the Defendant did not receive goods or services from F, and issued a tax invoice of KRW 1,858,557,808, in total, 84 times as listed in the attached Table 1.

(b) No person who is obligated to receive tax invoices pursuant to the value-added tax-related Acts and subordinate statutes shall receive tax invoices through a prior agreement;

Nevertheless, the Defendant received goods or services equivalent to KRW 5,00,50,000 from G at around January 3, 2011, and did not receive tax invoices from G operator as stated in the attached Table 2 from April 3, 2013, even though he received goods or services equivalent to KRW 581,837,515 in total from around 84 times until April 3, 2013, the Defendant did not receive tax invoices by designating each kind of goods or services.

2. Defendant B, at the same time and place as set forth in paragraph (1), did not exercise due diligence and supervision to prevent the violation, even though A, the representative director of the Defendant, committed the act of violation as set forth in the preceding paragraph.

Summary of Evidence

1. Defendant A’s legal statement

1. An accusation, a list of articles of proof, a list of suspected criminal charges, an electronic tax invoice, and an objection.