Defendants shall be punished by a fine of KRW 10 million.

Defendant

If A does not pay the above fine, 100,000.

Punishment of the crime

Defendant 2 Co., Ltd. (hereinafter “Defendant 2020”) operated food manufacturing and wholesale retail business from Kimpo-si to February 24, 2019 with the legal life of Kimpo-si Co., Ltd. (hereinafter “D”) from Kimpo-si. On February 25, 2019, the name of the corporation was changed to B Co., Ltd. on February 25, 2019; from that time, it was a corporation operating the distribution, processing, distribution, etc. of agricultural products in E and F; and Defendant 2, as the internal director of Defendant 2 Co., Ltd. (including D Co. (including former change).

1. Defendant A

(a) No person who issues a false tax invoice shall issue any tax invoice under the added-value-added tax-related Acts without supplying goods or services;

Nevertheless, around October 9, 2017, the Defendant issued an electronic tax invoice amounting to KRW 901,504,535 in total, without supplying goods or services by 30 times in the same way as indicated in the attached Table 1, from around that time to June 28, 2019, in spite of the absence of the fact that D had supplied goods or services to G, the Defendant issued an electronic tax invoice amounting to KRW 901,504,535 in total, without supplying goods or services by 30 times in total, as described in the attached Table 1.

(b) No person who receives a false tax invoice shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, the Defendant, even though there was no fact that D had received goods or services from H at the office of D Co., Ltd. around October 9, 2017, received electronic tax invoices from suppliers, suppliers, “D,” “27,272,727 won,” and from around that time to April 26, 2019, goods or services by the same method over 22 times in total, such as the statement in the list of crimes of Attached 2 from that time.