A Imprisonment for six months, and Defendant B shall be punished by a fine of two million won.

However, the defendant A.

Defendant

A is a person operating “B” corporation in Chungcheong-gun C, and Defendant B is a corporation established for the purpose of meat processing and storage.

1. Defendant A

(a) No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services that are issued with false tax invoices;

Nevertheless, on June 30, 2016, although the Defendant did not supply goods or services to the “B Co., Ltd.” office, the Defendant issued a tax invoice with the content that the supply price was 35 million won by-products of pigs and pigs head, etc. to the “B Co., Ltd.” office, and issued a false tax invoice with the total supply price of KRW 752,00,000,000 in 17 times, as shown in the [Attachment] List 1.

B. On June 30, 2016, the Defendant received false tax invoices: (a) even though there was no supply of goods or services from E at the office of “B” corporation on June 30, 2016, the Defendant received 10 copies of the purchase tax invoice that received the supply price of KRW 27 million from E; and (b) received 784,113,000,000 in total, as indicated in the separate sheet (purchase) 2.

2. Defendant B Co., Ltd. committed the same act in relation to the Defendant’s business at the same date, time, and place as set forth in paragraph (1).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes on respective electronic tax invoices, such as a report on completion of each investigation, a resolution on determination of tax base and amount;

1. Article applicable to criminal facts;

A. Defendant A: Issuance of false tax invoices under Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply).