Defendant

A Imprisonment for eight months, and Defendant B shall be punished by a fine of 80 million won, respectively.

except that this judgment.

Punishment of the crime

Defendant

A Co., Ltd. is a corporation established in Jeju, E and 301 for the purpose of the excursion ship business, etc., and Defendant A is the representative director of the said corporation from July 22, 2015 to July 22, 2015.

1. Defendant A, the Defendant

A. On or around March 17, 2016, the facts at the above corporation B office are issued one copy of a false tax invoice as if the Defendant supplied real estate consulting services equivalent to the supply price of KRW 454,545,454 to the company G G with limited liability, although the Defendant did not provide any real estate consulting services to the company G with limited liability operated by F;

B. On June 16, 2016, the facts at the same office were: (a) although the Defendant did not provide F with any real estate consulting services, the Defendant issued a false invoice of tax amounting to KRW 272,727,272 of the supply price to G with limited liability companies, as if the Defendant supplied real estate consulting services equivalent to KRW 272,72,272.

2. Defendant B Co., Ltd. issued two copies of a false tax invoice as the above-mentioned provision of real estate consulting services on the Defendant’s business two occasions and at the above time and place.

Summary of Evidence

1. Defendant A’s legal statement

1. Written accusation (Defendant A: The head of the competent tax office);

1. A report on termination of taxation of value-added taxes, a return on scheduled value-added taxes by general taxable persons, and a final return on value-added taxes by general taxable persons;

1. Electronic tax invoice (supplier: A stock company B, a person who receives the supply price, 454,54,455 won), electronic tax invoice [supply Company B, a person who receives the supply price, G, 171,727,272 won], all of the consulting contracts for the transfer of real estate (30 million won), account details, and copies of passbooks;

1. Investigation report (Attachment to the B registry);

1. A copy of the investigation report (in addition to the statement report, etc. of the relevant case), indictment, copy of the investigation into suspect interrogation (F), and copy of the suspect interrogation protocol (F).