Defendant

A shall be punished by imprisonment with prison labor for four months, and by a fine of four million won for Defendant B.

except that this judgment.

Punishment of the crime

1. The defendant A is the representative director of the corporation B located in Yongsan-gu Seoul Metropolitan Government D.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

A. On December 10, 2013, the Defendant received a tax invoice for processed purchase, and the Defendant was issued a tax invoice amounting to KRW 256,63,634, total supply value of 256,634, as in the table of the crime in the attached Table, including that (i) he was issued a tax invoice equivalent to KRW 24,727,272 on November 1, 2013, even though (ii) was not supplied with computers and peripheral devices from a lush.

B. The Defendant issued a tax invoice for processed sales, even though he did not supply computers and peripheral devices to the foregoing date, place, and (in fact), on Nov. 4, 2013, issued a tax invoice equivalent to KRW 29,090,90,909 on Nov. 4, 2013, and issued a total of 6 copies of the supply price, such as in the attached list of crimes (Sales).

2. The representative director A of the Defendant Company B, even though he did not have supplied or received goods or services as described in the above 1.1., the Defendant Company B received tax invoices from the lusium, and issued tax invoices to the lusium computer (ju).

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application of Acts and subordinate statutes to a report on termination of investigation of value-added taxes, an electronic tax invoice, or a certified copy thereof

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 10 (3) 2 of the Punishment of Tax Evaders Act, and Article 18 and Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37 and Articles 38(1)2 and 50 of the Criminal Act;

1. Defendant A: Article 62(1)1 of the Criminal Act;