A shall be punished by imprisonment with prison labor for eight months, by a fine of seven thousand won,00,000 won.

except that this judgment.

Defendant

A is the representative of D and the representative of the defendant B, who is the representative of the defendant B, and the defendant B is a corporation established for the purpose of manufacturing Nungungcheon-si, Gyeongcheon-si, Gyeongcheon-si.

1. Defendant A

(a) No person who commits a crime in B with no real transaction (1) shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

On May 23, 2014, the Defendant issued a tax invoice of KRW 1,125,670,000 in total from around 15 times until April 29, 2016, including issuing a tax invoice of KRW 93,50,000, which entered as if the supply price was supplied with goods equivalent to KRW 93,50,000, even though there was no fact that goods or services were supplied to F, at the office of the Company B located in Yongcheon-si, Chungcheongnamcheon-si.

(2) No recipient of a tax invoice without real transaction shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services.

On October 31, 2014, the Defendant received a tax invoice in an amount equivalent to KRW 60,150,000, in total from 11 times until December 31, 2015, including the receipt of a tax invoice stating as if he was supplied goods equivalent to KRW 60,150,000, even though he had not received goods or services from G at the office of a stock company B located in Yongcheon-si, Youngcheon-si, Kimcheon-si, and received from that time, a tax invoice in an amount equivalent to KRW 654,10,000, in total, until December 31, 2015.

(3) No person who submits a false list of total tax invoices shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services.

On July 25, 2014, the Defendant used home home stack system at the office of the B Co., Ltd. located in Yongcheon-si, Chungcheongnamcheon-si. < Amended by Presidential Decree No. 25424, Jun. 30, 2014>