Defendant

A shall be punished by imprisonment for ten months, by a fine of forty thousand won for the defendant corporation B.

except that this judgment.

Punishment of the crime

Defendant

A is a corporation established on June 28, 201 for the purpose of processing fishery products, etc. on the part of the actual operator of Company B (hereinafter referred to as “B”) in Jung-gu Incheon Metropolitan City, and Defendant B is a corporation established for the purpose of processing fishery products, etc.

No person shall be issued or issued an invoice under the Corporate Tax Act, without being supplied with goods or services.

1. Defendant A

A. On October 31, 2018, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of false invoices issued a false statement of account amounting to KRW 42,200,000 of the value of supply to each of the transaction partners by the same method five times in total from around the time of the issuance to December 24, 2018, even though there was no fact that fishery products were supplied to “D” corporation, which is the transaction partner, at the B office located in Jung-gu Incheon, Jung-gu, Incheon. In addition, the Defendant issued false statements of account amounting to KRW 253,780,000 as if the value of supply was supplied to “D” corporation, which is the transaction partner.

B. On October 22, 2018, the Defendant violated the Punishment of Tax Evaders Act due to receipt of false invoices, including that he was issued a false invoice as if he was supplied with fishery products equivalent to KRW 110,000,000 of the supply value, even though he did not receive fishery products from “E” corporation as a customer at B office, and that he was issued a false invoice equivalent to KRW 1,951,370,000 in total from the supply value to December 31, 2018 by the same method three times during the period from around that time to December 31, 2018.

C. On January 3, 2019, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of a false invoice was supplied with fishery products equivalent to KRW 71,90,000,000 of the supply price, despite having been supplied with fishery products equivalent to KRW 454,550,00 in the B office, as if the supply price was supplied with fishery products equivalent to KRW 71,90,00,000, and is recorded in the list of crimes in the attached sheet (3).