Defendant

A Imprisonment for six months, and Defendant B shall be punished by a fine of 50,000,000 won, respectively.

However, the defendant.

Punishment of the crime

Defendant

A is the representative director of the defendant B corporation established for the purpose of building civil engineering work business.

1. Defendant A

A. On May 19, 2014, the Defendant violated the Punishment of Tax Evaders Act relating to the issuance of false tax invoices: (a) on the following occasions: (b) on the following occasions, the Defendant issued five copies of the tax invoice consisting of “B (State)”; (c) the supplier “B (State) quantity”; (d) the supplier “160,200,000 won”; and (e) the tax invoice consisting of “160,200,000 won” from that time to December 31, 2014; and (b) issued five copies of the tax invoice totaling KRW 385,429,000 without supplying the goods or services by the above means and without supplying the goods or services in total; and (c) on the other hand, five copies of the tax invoice consisting of the value of the goods or services.

B. On March 26, 2014, the Defendant violated the Punishment of Tax Evaders Act concerning receipt of false tax invoices: (a) the Defendant was issued two copies of the tax invoice in the aggregate amount of KRW 800,000,000, without being supplied goods or services through the above means on a total of two occasions until April 8, 2014, without being supplied with goods or services by the NLA; and (b) the Defendant was issued two copies of the tax invoice in the aggregate amount of KRW 80,000,000 without being supplied with goods or services by the NLA; (c) the supplier was supplied with KRW 423,00,000.

2. Defendant B corporation

(a) A, the representative director of the Defendant, issued the tax invoice as described in paragraph 1-A. of Article 1 of the Punishment of Tax Evaders Act, at the date, time, place, and place described in paragraph 1-A of this Article, with respect to the Defendant’s business.

B. A. the representative director of the defendant, at the date, place, and the date, place specified in Paragraph A. 1-2 of the Punishment of Tax Evaders Act concerning receipt of false tax invoice.