Defendants are not guilty. The summary of this judgment is publicly announced.

1. Defendant A is a person who operates a stock company B, and Defendant B is a corporation with the purpose of electronic commerce.

A. Defendant A (1) on December 23, 2015, the Defendant was issued a tax invoice stating that the Plaintiff was supplied with goods equivalent to KRW 454,545,454 from F, although there was no fact that the Plaintiff received goods from B, and that the Plaintiff was supplied with goods from F, the Plaintiff was issued with the tax invoice in amount to KRW 454,55,454.

(2) On December 28, 2015, the Defendant issued two copies of the tax invoice stating that B provided goods or services equivalent to KRW 100,000,000, G to F, although there was no fact that B supplied goods or services to F and G, the Defendant issued two copies of the tax invoice stating that B, a stock company, in F, provided goods or services equivalent to KRW 200,000,000,000 to G.

B. Defendant B, at the date, time, place, and place of the above paragraph (a) above, Defendant A, the representative director of the Defendant, issued a false tax invoice as above with respect to the Defendant’s business.

2. Determination

A. The Defendants and the defense counsel’s assertion entered into a sales agreement, public relations fee payment agreement, and a total sales agreement, and concluded a supply agreement with G to the Plaintiff, in fact, the Defendants and the Plaintiff entered into a contract with the Plaintiff for the settlement of accounts, and thus, delayed the performance of the contract due to the defect of the product after receiving or issuing the tax invoice in the course of the transaction of goods and services, and intentionally not issuing or receiving a false tax invoice without real transactions. Therefore, the crime of violation of the Punishment of Tax Evaders Act is not established due to the false tax invoice.

B. (1) Determination (1) Article 10(3)1 of the Punishment of Tax Evaders Act provides that “a person who issues or is issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with goods or services” shall either issue the processed tax invoice without real transactions.