A shall be punished by imprisonment with prison labor for six months and by a fine of three hundred and five hundred thousand won.

However, as to Defendant A, the same shall apply.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

1. Defendant A is a person who actually operated the above company even after his resignation while serving as the only internal director of the building in Gyeyang-gu, Gyeyang-gu, Seoul, and the only internal director of the Co., Ltd. B.

On July 2, 2015, the Defendant issued a false tax invoice in total amount of KRW 510,886,363,00 in total, 24 times from around that time to April 12, 2016, although there was no fact that “CCTV material and telecommunication cable” was supplied to the KAB office, the Defendant issued a false tax invoice equivalent to KRW 32,00,000 in supply value, although there was no supply of “CCTV material and telecommunication cable” at the B office.

B. On September 30, 2015, the Defendant received a false tax invoice equivalent to KRW 70,000,000, even though there was no supply of “CCTV LEB, etc.” from F at the office B, and received a false tax invoice from around that time to June 27, 2016, including the receipt of false tax invoices equivalent to KRW 762,80,000, in total, from around 11 times, as indicated in Table 2 of the Crimes List.

2. The Defendant B, a representative or operator, committed each act of violation as described in paragraph 1 in relation to his duties.

Summary of Evidence

1. Application of the Acts and subordinate statutes of a tax invoice comparing Defendant A’s legal statement to verify each transaction of each transaction, a written investigation report (GH telephone conversations), an investigation report (I), an accusation, the details of payment for transaction, and the details of payment for transaction and the details of issuance

1. Article 10(3)1 of the former Punishment of Tax Offenses Act (wholly amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) (Article 10(3)1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 201); Defendant B: Articles 18 and 10(3)1 of the former Punishment of Tax Offenses Act.