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

However, the defendant A.

Defendant

A stock company B is a corporation established for the purpose of export and entry trade business with its head office in Jung-gu Incheon Metropolitan City, and Defendant A is a person registered as the representative director of the above corporation B by January 28, 2013.

1. No defendant A shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act entered in falsity, without supplying or being supplied with goods or services;

A. On January 25, 2012, the Defendant submitted the list of total tax invoices for the second period of February 2011, the Defendant submitted to the public official in charge of the affairs of Incheon Tax Office the list of total tax invoices for the second period of February 2011, 201, stating false details as if he were to receive goods or services equivalent to KRW 20,013,00 from F, although he did not receive any goods or services, and provided goods or services equivalent to KRW 10,095,480 from G.

B. On April 25, 2012, the Defendant submitted the Incheon Tax Office’s list of total tax invoices on April 25, 2012, the Defendant submitted the list of total tax invoices for total tax invoices for the first period of 2012, stating false details as if he were to receive goods or services equivalent to KRW 144,098,00 from F, although he did not receive any goods or services. 2) On July 25, 2012, the Defendant submitted the list of total tax invoices for total tax invoices for total tax invoices for the first period of 200,000 won from F, even though he did not receive any goods or services, and submitted the false list of total tax invoices for total tax invoices for total tax invoices for the first period of 2012, stating as if he were to receive any goods or services.

C. On October 25, 2012, the Defendant submitted the list of total tax invoices on the second half of 2012, the Defendant: (a) in the Incheon Tax Office on October 25, 2012; and (b) in fact, inasmuch as there was no fact that goods or services were supplied, F through F did not amount to KRW 250,078,00; and (c) KRW 269,673,000 from H.