Defendant shall be punished by a fine of KRW 15,000,000.

The defendant shall be ordered to pay the amount equivalent to the above fine.

In this case.

Punishment of the crime

[A and B’s joint act of selling and selling real estate jointly with the Defendant Company, which is mainly engaged in the sale and purchase of real estate, and A and B are responsible for the management of facilities and funds, and B are engaged in the business of selling and selling two and three floors of Ltels in Sung-nam-si, Sung-nam-si (hereinafter “the instant officetel”) at a successful bid by taking charge of loan and tax-related affairs, and they are issued tax invoices of the amount less than the value of the actual supply of the building for the convenience of loan business and the receipt of the value-added tax refund.

A. On October 31, 2012, A and B sold the instant officetel S202 at a discount of KRW 1,640,00,000 from the Defendant Company’s office located on the second floor of the instant officetel in Seongbuk-gu, Sung-gu, Sung-si, Sung-si, Seoul, to M. The sales amount of the instant officetel S202 is KRW 774,812,000, but the sales amount equivalent to the portion of the building out of the sales amount was KRW 774,812,00, the sales amount of the building was KRW 564,00,000 as if the sales amount was 1,38,858,00, and the tax invoice was prepared and delivered, and the tax invoice was prepared and delivered, unlike the sales amount corresponding to the actual portion of the building over 57 occasions, as shown in attached Table 1.

As a result, A and B conspired to enter tax account statements in a false manner and issued them.

B. On October 19, 2012, A and B were issued a tax invoice as if they were supplied with the goods to N in the absence of the fact that they were supplied with the goods from the actual stock company N (hereinafter “N”) at K office, and as if they were supplied with the goods at KRW 198,00,000.

As a result, A and B conspired to receive false tax invoice without being supplied with goods or services.

[2] The defendant shall issue a tax invoice stating false matters concerning the defendant's business as above to the representative B and the employee A of the defendant, and receive goods or services.