Defendant

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

except that this judgment.

Punishment of the crime

Defendant A, as the actual representative of B Co., Ltd. in Daegu-gun Group E, is a person in charge of overall management of the business affairs of the said Co., Ltd., and Defendant B Co., Ltd is a corporation established for the purpose of the joint marketing business, etc.

1. A person liable to prepare and issue a tax invoice under the Value-Added Tax Act and the government of the total tax invoice by buyer shall not submit a tax invoice by buyer not issued or falsely entered;

A. The Defendant, on June 30, 2010, did not issue a tax invoice, even though he supplied goods or services equivalent to KRW 909,091 in supply value to B and F G at the same time.

In addition, from around that time to December 30, 2013, the Defendant supplied goods or services equivalent to KRW 754,579,324 in total amount of 951 times as indicated in the attached Table of Crimes (1) to G, etc., the Defendant did not issue each tax invoice.

B. (i) On July 25, 2010, the Defendant submitted a false list of total tax invoices to the Namgu Tax Office, including: (a) filing a false list of tax invoices; (b) filing a return of value-added tax for the first period of January 2010 with the Plaintiff; and (c) filing a false list of total supply values of KRW 312,750,446, in addition to the list of crimes (2) Nos. 1, as indicated in the separate list of crimes (2).

around January 25, 2011, the Defendant submitted to the Nam Daegu Tax Office a false list of total supply values of KRW 475,290,526, as stated in the separate list of crimes (2) Nos. 2, when reporting value added tax for the second period of 2010 at the above B Co., Ltd., and the Defendant reported value added tax for the second period of 2010, as stated in the separate list of crimes (2) No. 2.

Consolidatedly, the Defendant around July 25, 201.