A shall be punished by imprisonment with prison labor for eight months, by a fine of ten thousand won,00,000 won.

except that this judgment.

Defendant

A is the representative director of B, a corporation located in subparagraph d of the building C in the north-gu Seoul metropolitan area from August 5, 2009, and the defendant corporation B is a corporation established for the purpose of construction and real estate business.

1. Defendant A

(a) Any person liable to prepare and issue a tax invoice under the Punishment of Tax Evaders Act due to the violation of the Punishment of Tax Evaders Act due to the failure to issue the sales tax invoice;

Nevertheless, on June 30, 2015, the Defendant supplied goods or services worth KRW 3,368,200,063 in total 17 times from that time until December 31, 2017, including that the supply price of KRW 60,598,182 was not issued, even though the construction of a building interior construction to the owner E, and that fact did not issue 17 copies of the sales tax invoice.

(b) No person who is obligated to obtain a tax invoice under the Punishment of Tax Evaders Act due to the violation of the Punishment of Tax Evaders Act due to the failure to receive the purchase tax invoice shall obtain a tax invoice in collusion;

Nevertheless, around June 30, 2015, the Defendant was supplied with 35,455 won of supply price by F, and the Defendant did not receive a purchase tax invoice from F, even though he was supplied with goods or services equivalent to KRW 2,201,287,157 in total from 98 transaction parties until December 31, 2017, as shown in the separate sheet of crime (2). However, the Defendant did not obtain 208 copies of purchase tax invoices.

2. The Defendant B, the representative director of the Defendant, committed the offenses under the Punishment of Tax Evaders Act in relation to the Defendant’s business as described in paragraph (1) above.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Report on the non-regular completion of investigation into a corporation B;