Defendant

A Imprisonment with prison labor for two years and fines for 750,000,000 won, and Defendant B shall be punished by imprisonment for eight months.

Defendant

A above.

Punishment of the crime

"2017 Gohap 306"

1. No person who issues or receives any value-added tax invoice under tax-related Acts without supplying or receiving any goods or service, or submits to the Government a false list of total tax invoices by seller or seller, issuing or receiving any tax invoice under tax-related Acts, or submits to the Government a false list of total tax invoices by seller or seller;

Nevertheless, the Defendant, for profit-making purposes, at the G office operated by the Defendant on December 31, 2016, located in the Nam-gu, Ulsan-gu, Seoul-gu, without supplying goods or services to H, issued a tax invoice as if he supplied goods equivalent to KRW 4,545,455, and as if he supplied goods or services to H, and as if he supplied goods or services between July 1, 2016 and December 31, 2016, the amount of tax invoice and invoice supply total 4,486,256,461, written complaint No. 461, and KRW 4,486,893,461, as stated in the attached Table No. 103, the amount of the tax invoice to H appears to have been reduced or recognized as having no substantial disadvantage to the Defendant’s defense right as above.

The term "list of total tax invoices by customer and seller" written indictment on January 25, 2017 seems to be a clerical error in the "list of total tax invoices by customer and seller".

In the indictment for the list of total invoices by customer and seller, the “list of total invoices by customer and seller” appears to be a clerical error in the “list of total invoices by customer and seller”.

A total amount of KRW 2,582,824,637 of the supply value of KRW 2,048,301,00 was falsely stated and submitted to the Government.

2. The defendant B may not supply goods or services.