Defendant

A shall be punished by imprisonment with prison labor for eight months, by a fine of five thousand won,00,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is a company that, around March 26, 2010, engaged in the wholesale and steel business with the trade name of Co., Ltd., E from the 3rd floor of Seo-gu Incheon, Seo-gu, Incheon around July 3, 2012, changed its trade name to B, and its place of business to the Incheon Seo-gu Fable block and operated until November 1, 2013. Defendant A is the representative director of the Defendant Co., Ltd.

No person shall issue or receive tax invoices under the Value-Added Tax-Related Acts without supplying or receiving goods or services, and shall submit to the Government a false list of total tax invoices by customer on a purchaser.

1. Defendant A

A. On November 30, 201, the Defendant was issued two copies of a false tax invoice equivalent to the total supply value of 504,151,800 won as shown in the attached Table (1) between December 23, 201 and December 23, 2011, in the absence of the fact that he/she received goods or services from the said office (ju) even though he/she had not received goods or services from the said office, as if he/she purchased a false tax invoice equivalent to 114,751,80 won of the supply value.

B. On November 30, 201, the Defendant issued a false tax invoice of KRW 2,318,000 as if he sold a false tax invoice of KRW 2,318,00 in the supply price, even though he did not supply goods or services to H, and issued a copy of the false tax invoice of KRW 2,318,00 in the supply price as if he sold a false tax invoice of KRW 2,318,00 in the supply price. From that time to December 23, 2011, the Defendant issued 16 copies of the false tax invoice of KRW 627,74,420 in total as shown in the attached list of crimes (2).

(c)

On January 27, 2012, the Defendant filed a report on the second period of value added tax on B at the Incheon District Tax Office located in Seo-gu 17, 396, Seo-gu, Incheon, Seo-gu, Seo-gu, Incheon, on January 27, 201, and constitutes fact.