A Imprisonment with prison labor and fines of KRW 4,000,000, and Defendant Incorporated Company B with fines of KRW 40,000,000.

Defendant 1 Co., Ltd. 2019dan2469, Defendant 2 is a company with its head office in Yannam-gu, Yandong-gu, Yandong-gu, Seoul, and Daejeon branch office in F, and Defendant A is the representative director of the said company.

1. Defendant A

(a) No person who issues a false invoice or tax invoice shall issue or be issued a false invoice under the Value-Added Tax Act, or a tax invoice under the Income Tax Act or the Corporate Tax Act, without supplying or being supplied with goods or services;

On September 29, 2017, the Defendant issued an invoice or tax invoice equivalent to KRW 1,518,220,000, in total four times from around that time to December 27, 2017, in the office of the head office of an agricultural company in the Dong-gu, Chungcheongnam-gu, Seoul Special Metropolitan City, without supplying the goods of KRW 439,520,00, the value of supply, as if the company supplied the goods of KRW 439,520,00 to the agricultural company of the non-agricultural company of the non-agricultural company of the non-agricultural company of the Seoul Special Metropolitan City.

(b) No person who receives a false invoice or tax invoice shall issue or be issued a false invoice under the Value-Added Tax Act, or a tax invoice under the Income Tax Act or the Corporate Tax Act, without supplying or being supplied with goods or services;

From September 29, 2017 to December 30, 2017, the Defendant issued a tax invoice stating false facts as if he/she was supplied goods equivalent to KRW 497,500,000 of the supply price, even though Company B, an agricultural company, at the place specified in the foregoing paragraph (1), did not receive the goods of “Kenya, etc.,” from the HAB, and around that time, the Defendant issued a tax invoice stating false facts. From that time to December 30, 2017, the sum of supply values for four times in total, as shown in attached Table 5 through 8.