A Imprisonment for six months, and the defendant limited liability company B shall be punished by a fine of 8.4 million won, respectively.

except that this judgment.

Defendant

A is the representative of the limited liability company B in the Jeonan-gun Group C, and the defendant limited liability company B is a corporation established for the purpose of manufacturing ship components.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

1. On November 30, 201, Defendant A issued a false tax invoice of the total value of KRW 1.67,911,000,00 from that time by the same method until September 28, 2012, including the issuance of a false tax invoice, as if the supply of goods equivalent to KRW 11,00,000 of the supply value was not a fact that goods were supplied to a limited liability company B office located in Yong-Gun, Yong-gun, Seoul, without any fact that goods were supplied to a limited liability company.

2. Defendant B, a representative of the Defendant, issued a false tax invoice as described in paragraph (1) with respect to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. Written accusation of the director of the tax office;

1. Application of Acts and subordinate statutes on the list of tax invoices by customer and seller;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10 (3) 1 of the Punishment of Tax Evaders Act (Selection of Imprisonment);

(b) Defendant B limited company: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act

1. Aggravation for concurrent crimes;

(a) Defendant A: the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

(b) Defendant B-liability company: the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (a fine of 400,000 won for each false

1. Defendant A who is suspended from execution: Article 62 (1) of the Criminal Act (hereinafter referred to as the following grounds for sentencing);

1. Defendant A of a community service order: Article 62-2 of the Criminal Act;

1. Defendant limited liability company B of the provisional payment order: Reasons for sentencing Defendant A of Article 334(1) of the Criminal Procedure Act;

1. Determination of types of crime: Receipt of false tax invoices for general tax crimes;