A Imprisonment of 10 months, Defendant B shall be punished by a fine of 15 million won, respectively.

However, the defendant A.

1. Defendant A

A. From July 1, 2013 to December 31, 2013, the Defendant violated the duty to issue a tax invoice (purchase tax invoice) did not receive each purchase tax invoice, even though the Defendant purchased the scrap metal equivalent to KRW 156,682,00 from the business partner E at the office of “B Co., Ltd.” operated by the Defendant in Jinju-si from July 1, 2013 to December 31, 2013, in the amount of KRW 156,682,00, in the amount of KRW 184,45,000 from F, in the amount of KRW 354,45,00 from G, in the amount of KRW 355,00 from H, in total four times, including the scrap metal amounting to KRW 629,328,00,000, in total.

B. A violation of the duty to issue a tax invoice (sales tax invoice) between July 1, 2013 and December 31, 2013, the Defendant supplied the same amount equivalent to KRW 1,528,158,000 in the aggregate of scrap metal from B Co., Ltd. as stated in the foregoing paragraph (a) to J, K, etc., and did not issue a tax invoice under the Value-Added Tax Act.

2. Defendant B Co., Ltd. committed the above-mentioned violation in relation to the Defendant’s business at each time, place, and the Defendant’s representative at each time, place, and the above-mentioned violation.

Summary of Evidence

1. Each legal statement of the Defendants (as of the fourth trial date)

1. A protocol of suspect examination of the police officer regarding I;

1. B Details of purchase price, purchase price return, value-added tax return, etc., details of enterprises omitted from purchase, full certificate of registered matters, L tax investigation data, measurement table, fact-finding results of fact-finding reports on fact-finding reports, investigation reports (attached to the details of delinquency in payment for corporations A operated by a suspect and the details of X-celly books);

1. Requests for correction of a written accusation, written accusation, or written accusation, and the application of statutes to send a written accusation;

1. Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices, the choice of imprisonment), Article 10(2)1 of the Punishment of Tax Evaders Act (the receipt of tax invoices, the choice of imprisonment), Defendant B corporation: Articles 18 and 10(1) of the Punishment of Tax Evaders Act.