Defendant

A Imprisonment for one year, he shall be punished by a fine of KRW 30,000,000,000, respectively.

Defendant

Co., Ltd.

Punishment of the crime

[2] Defendant A, who runs the business of manufacturing gold punishment, appears to be a clerical error in the “D” (hereinafter “D, March 11, 2011,” as stated in the facts charged as of March 31, 2011, appears to be a clerical error in the “E” (see, e.g., the investigation records of this case 203-204). In light of the foregoing, the Defendant is a person who operates the business of manufacturing gold punishment (hereinafter “F”) on March 12, 2012.

On October 25, 2010, the Defendant reported a value-added tax return on 2010 on the National Tax Service’s website, and submitted to the Government ten copies of the total tax invoice by buyer, who falsely entered that he/she supplied goods or services equivalent to 6,720,000 won, even though he/she did not supply goods or services equivalent to 6,720,000 won in the State, from that time to July 25, 2012, the Defendant submitted to the Government ten copies of the total tax invoice by buyer, who falsely entered the fact as shown in the attached list 1 of the crime list by July 25, 2012.

[Judgment of the court below]

1. Defendant A is a person who has been in charge of accounting affairs such as issuance, receipt, etc. of tax invoices in Company B.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

A. Notwithstanding the fact that the Defendant supplied goods or services to G on June 30, 2012, the Defendant: (a) provided goods equivalent to KRW 250,300,00 to G; (b) provided goods or services to the supplier column of the tax invoice, as if the Defendant supplied goods equivalent to KRW 250,300,000, to the supplier column of the tax invoice, the tax invoice stating “stock company B”; (c) “(d)” on June 30, 2012; and (d) “250,300,000 won” on the date of preparation; and (e) delivered the tax invoice to G operator from the site to December 31, 2013; and (e) thereafter, from that time, the tax invoice of KRW 4,48,70,000,000 in total of supply values over 21 occasions, as shown in the attached Table 2, from December 31, 2013.