A shall be punished by imprisonment for 5 months, by a fine of 50,000,000 won for Defendant B.

However, the defendant A.

Defendant

A is the representative director of Section B in Daegu-gun, and Defendant B is a corporation established on October 29, 2013 for the purpose of manufacturing raw sclothes, bedclothess, and bedclothesing.

1. Defendant A

(a) No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are to be issued;

Nevertheless, on March 25, 2015, the Defendant issued 57 false tax invoices worth KRW 50,289,598 in total, from the time on 47 occasions until December 28, 2017, as shown in the separate crime list (1), as shown in the separate crime list (1), as if he/she supplied goods or services to D, even though he/she did not supply goods or services to D. In fact, the Defendant issued 57 copies of false tax invoices worth KRW 11,00,000 as if he/she supplied goods or services to D.

(b) No tax invoice under the Value-Added Tax Act shall be issued without being supplied with any goods or services to receive a false tax invoice;

Nevertheless, on February 3, 2015, the Defendant issued 19 copies of the tax invoice equivalent to KRW 26,519,900 of the supply price as if he was supplied with goods or services from “E” even though he was not supplied with goods or services from “E”, and issued 19 copies of the false tax invoice equivalent to KRW 435,818,90 in total, as shown in the attached list of crimes (2) from December 12, 2017, respectively, from that time until December 19, 2017.

(c) No person liable to issue a tax invoice under the Value-Added Tax Act shall issue the tax invoice without issuing it or with a false entry;

Nevertheless, on June 28, 2017, the Defendant goods or services that fall short of 37,400,000 won in supply value from “F of a stock company”.