Defendant

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

Defendant

Co., Ltd.

Punishment of the crime

1. Defendant A

A. In spite of the fact that no one may issue a tax invoice without supplying goods or services under the Value-Added Tax Act, the Defendant issued a tax invoice with the content that he/she supplied goods or services equivalent to KRW 100,208,550, regardless of the fact that he/she supplied goods or services to D Co., Ltd. (Representative E) within the above Co., Ltd. B office on November 10, 2013.

In addition, from that to June 23, 2014, the Defendant issued a false tax invoice equivalent to KRW 1,077,530,850 in total, as shown in the separate sheet of crime (1).

B. In spite of the fact that no person was issued a tax invoice without being supplied with goods or services under the Value-Added Tax Act, the Defendant received a tax invoice from F Co., Ltd. (former G Co., Ltd. and the representative director H) on November 12, 2013, stating that the Defendant was supplied with goods or services equivalent to KRW 96,848,50,00 in spite of the fact that there was no supply of goods or services within the said stock company’s office.

In addition, the Defendant received a false tax invoice equivalent to KRW 632,894,672 in total, as shown in the separate sheet of crime (2) from that to April 3, 2014.

C. In spite of the fact that no person was issued a tax invoice without being supplied with goods or services under the Value-Added Tax Act, the Defendant was issued a tax invoice stating that the Defendant was supplied with goods or services equivalent to KRW 142,168,572, notwithstanding the fact that the Defendant was supplied with goods or services within the B office of the said stock company on May 22, 2014.

In addition, the Defendant’s total sum of three times from that time until June 23, 2014, as shown in the attached list of crimes (3).