A shall be punished by imprisonment with prison labor for eight months, and by a fine of three million won for Defendant B.

except that this judgment.

1. Defendant A is the actual operator of the Dispute Resolution Co., Ltd. established for the purpose of constructing steel reinforced concrete in Daegu Suwon-gu C and 3 floors. A.

No person who is liable to issue a false tax invoice shall issue it by entering a false tax invoice in a false manner.

Nevertheless, around August 23, 2017, the Defendant issued a tax invoice stating an excessive amount of KRW 500,000,000 as if it provided construction services equivalent to KRW 534,090,910, even though the Defendant provided construction services equivalent to KRW 34,090,910 to D Co., Ltd., and issued six copies of the tax invoice stating an excessive amount of KRW 1,142,70,000,000, as shown in attached Table (1) from that time until September 27, 2017.

(b) No person who receives a false tax invoice shall be issued with a tax invoice in which the person obligated to receive the tax invoice under the Value-Added Tax Act states it falsely;

Nevertheless, on September 1, 2017, the Defendant issued a tax invoice stating an excessive amount of KRW 272,727,727,00 as if he were provided with construction services equivalent to KRW 300,00,00,000 even if he had been provided with construction services equivalent to KRW 272,727,273 as if he had been provided with construction services. From that time to September 29, 2017, 4 copies of the tax invoice stating an excessive amount of KRW 1,118,181,819, as shown in the separate sheet of crime (2) were issued.

2. Defendant B, who is the Defendant’s operator, committed an act identical to that set forth in paragraph (1) in relation to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. The police statement concerning F;

1. Investigation report of value-added tax;

1. The application of the laws and regulations governing false tax invoices and amendments received, false invoices issued, and amendments.