Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 15,000,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of the corporation B, and the defendant corporation B is the corporation whose main business is the electrical construction.

1. Defendant A

(a) No person who is obliged to prepare and issue tax invoices under the Punishment of Tax Evaders Act (1) in excess of the supply value, shall issue false tax invoices;

Nevertheless, the Defendant issued a false tax invoice of KRW 90,90,09,090 in the supply price column, even though the fact at the office B, which was located in Busan City D and 105 on June 30, 2012, was an electrical construction work equivalent to KRW 909,091, to the T system corporation.

From that time until December 18, 2013, the Defendant issued 10 copies of the tax invoice stating the total supply amount of KRW 802,909,090 (amounting to KRW 705,272,729) (amounting to KRW 705,272,729), as shown in the attached Table 1 List 1, which was 97,636,361.

(2) A person who is obligated to receive tax invoices pursuant to the Value-Added Tax Act and a person who is obligated to submit a list of total tax invoices by seller to the government is not entitled to receive tax invoices in collusion with another person.

Nevertheless, on January 23, 2012, the Defendant was issued a copy of a tax invoice stating the supply price of KRW 43,000,000, while the Defendant was supplied with electric equipment equivalent to KRW 19,090,90,009 by the E Company.

From that time until December 30, 2014, the Defendant issued 45 copies of the tax invoice stating false tax amount of KRW 936,210,00 (amounting to KRW 736,00,000) with the total supply value of KRW 20,210,00, as shown in attached Table 2.

(b) Any person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall provide goods or services for profit;