A Imprisonment for one year, and Defendant B shall be punished by a fine of 21,000,000 won, respectively.

However, the defendant A.

Defendant

A is the representative director of a corporation B (hereinafter referred to as “B”) located in the Seo-gu Busan Metropolitan City D (hereinafter referred to as “B”) established for clothing wholesale business, etc.

Defendant

B is a corporation with the purpose of manufacturing and selling clothes.

1. No person who is a defendant A shall receive a tax invoice without being supplied with goods or services;

Nevertheless, the Defendant received 70 copies of a false tax invoice in an amount equivalent to KRW 29,500,000 from E, even though he/she was not supplied with clothing from E on July 12, 2011, from E, for 70 times from July 12, 201 to May 15, 2012, including that he/she received a false tax invoice in an amount equivalent to KRW 3,516,085,00 in total of supply values from E, as described in the attached list of crimes.

As a result, Defendant A was issued a false tax invoice of 3,516,085,00 won in total for profit-making purposes.

2. Defendant B, at the time and place specified in paragraph (1), committed the above act of violation by Defendant B, who is the representative of Defendant B, in relation to Defendant B’s business.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to a copy of a tax invoice;

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

(a) Defendant A: Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (the same shall apply in general, and the concurrent imposition of fines);

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

1. Defendant B from among concurrent crimes: former part of Article 37 of the Criminal Act (Article 20 of the Punishment of Tax Evaders Act excludes the application of the provision on restricted aggravation of fines for concurrent crimes in Article 38 (1) 2 of the Criminal Act under Article 38 (1) 2 of the Criminal Act, so the punishment for each crime

1. Defendant A with discretionary mitigation: Article 53 of the Criminal Act.