1. Defendant A shall be punished by imprisonment for six 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

A is the representative director of Defendant B Co., Ltd. (hereinafter referred to as “B”) in 1,00, and Defendant B is a corporation established for wholesale and trade business.

No person who is obligated to prepare and issue tax invoices shall issue or receive tax invoices without supplying or receiving goods or services pursuant to the Value-Added Tax Act, and no person who is obligated to prepare and issue tax invoices shall issue them.

1. Defendant A

A. On November 30, 2012, the Defendant issued one copy of a false tax invoice as if B supplied ice 5,00,000,000 won to the White Royn Korea Co., Ltd., even though B did not supply goods or services to the Mayn Korea Co., Ltd., and from that time until March 31, 2013, the Defendant issued 21 copies of a false tax invoice equivalent to the total supply value of KRW 340,819,001, in total, from that time until March 31, 2013, as shown in the list of crimes in attached Table (1).

B. The Defendant received a false tax invoice at around March 31, 2015, the Defendant received a false tax invoice of KRW 40,553,826 in total nine times as shown in the [Attachment Table 2] from the time of the crime committed from December 31, 2015 to December 31, 2015, inasmuch as B had not received a supply of goods for B’s purchase from the date of LOE to B’s purchase of goods, as B received a false tax invoice of KRW 37,227 from LOE to B’s purchase of goods for the stock company.

(c)

In addition, even though the Defendant supplied goods or services equivalent to B’s KRW 63,363,636 at B’s office during the first period of 2013, the Defendant did not issue the tax invoice to the dry Water Products Co., Ltd., and as shown in the attached list of crimes between around that time and during the first period of 2015.