A Imprisonment for six months, Defendant B shall be punished by a fine of forty thousand won,00,000 won.

However, Defendant A.

Defendant

D Co., Ltd. (formerly: B Co., Ltd.) is a corporation with its head office in Class E and 3, whose purpose is construction business, landscaping business, etc., and Defendant A is the actual operator of the above company.

No person shall issue or be issued bills under the Income Tax Act and the Corporate Tax Act without being supplied with goods or services, and shall submit to the Government a false statement on the aggregate balance sheet under the Income Tax Act and the Corporate Tax Act without being supplied with goods or services.

1. Defendant A

A. On June 26, 2012, the Defendant issued a false statement of accounts at the above office: (a) the Defendant issued one electronic statement of account under the Corporate Tax Act, stating that D corporation did not supply goods or services to Samsung C&T Co., Ltd.; (b) even though it did not supply such goods or services, the Defendant issued three copies of the false statement of account, respectively, even though it did not supply them as listed in the No. 1 through No. 3 of the List of Crimes from around that time until December 31, 2012, the Defendant issued three copies of the false statement of account, respectively.

B. On June 15, 2012, the Defendant received a false statement of accounts: (a) at the foregoing office around June 15, 2012, the Defendant was issued one invoice under the Corporate Tax Act stating that “D corporation was supplied with goods or services from F”, “F”, “D”, “54,00,000 won” as of the date of issuance, although D corporation was not provided with goods or services from F; and (b) was issued six copies of a false statement of account each, even though it was not provided with goods or services as listed in [Attachment Table No. 4 or 9] from around that time to July 17, 2012.

C. false list of total tax invoices (i.e., submission);