[Defendant A] The defendant shall be punished by imprisonment for ten months.

However, the above imprisonment for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is a person who actually operates B from February 2015 to Defendant B, and Defendant B (Representative Director C) is a corporation with the purpose of building business in Gwangju-si.

1. On January 20, 2015, Defendant A issued 43 false tax invoices worth KRW 1,170,264,160,00 from that time until December 31, 2015, including the receipt of one electronic tax invoice as if he/she had not received goods or services from E, even though he/she had not received goods or services from E, and from that time, until December 31, 2015, the Defendant issued 43 copies of false tax invoices worth KRW 1,170,264,160, as indicated in the separate list of crimes.

2. Defendant B’s actual operator of Defendant B’s Defendant Company, committed the same violation as described in paragraph (1) above with respect to the Defendant’s business.

Summary of Evidence

1. The Defendants’ partial statement (in relation to the tax invoices listed in the separate sheet Nos. 5, 9, 11, 14, 16, 18, 21, 23, 26, 27, 32, 36, 40, and 43, with respect to the tax invoices listed in the separate sheet No. 5, 9, 11, 14, 16, 18, 21, 23, 26, 27, 32, 36, 40, and 40 of the Defendants’ statement, the Defendants asserted to the effect that the contracted construction was sub-subcontracted to E, and that it was not a non-transaction tax invoice since they received the above tax invoices from E., and that it was difficult for the Defendants to prepare two contracts after transferring the date of the contract to the employees of the E. B., and that it was all difficult for the E. B., which was completed after the completion of the contract.