[Defendant A] The defendant shall be punished by imprisonment with prison labor for a year and two months.

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

Defendant

Co., Ltd. and Defendant B are companies established for the purpose of wholesale and retail business of all the construction industry, and Defendant A is a person who actually runs the above companies.

1. Defendant A

A. Around June 3, 2019, the Defendant issued a false tax invoice of KRW 13,00 in the “B” office located in Yangcheon-gu Seoul Metropolitan Government D, including issuing a false tax invoice of KRW 22,850,000 in the supply price, even though the Plaintiff did not supply goods or services to the “B” office in Yangcheon-gu Seoul Metropolitan Government. From the above date to November 8, 2019, the Defendant issued 13 copies of the false tax invoice of KRW 1,066,750,00 in the name of the “B” office, including the issuance of the supply price of the goods or services. From August 12, 2019 to November 8, 2019, the Defendant issued the false tax invoice of KRW 1,028,70,7491 in the name of the “B” company, such as the second-year list of crimes.

B. From August 12, 2019 to November 8, 2019, the Defendant received a false tax invoice of KRW 1,096,000 in the name of the KCAB from the above date and time to November 8, 2019, and issued 9 copies of the false tax invoice of KRW 1,096,000 in total in the name of the KCAB from August 12, 2019 to November 11, 2019, including the Defendant received a false tax invoice of KRW 80,000 in total in the name of the KCAC, such as the supply price of KRW 990,80,000 in total from August 12, 2019 to November 8, 2019.

2. The Defendant Co., Ltd. did not supply the Defendant’s business-related goods or services from June 3, 2019 to November 8, 2019, and did not issue a false tax invoice equivalent to KRW 1,066,750,000 in total, as shown in the list of crimes 1, and received goods or services.