Defendant

A Imprisonment for eight months, and Defendant B shall be punished by a fine of twenty million won.

However, the defendant A.

Punishment of the crime

Defendant

A is a person who operates the Dispute Resolution Co., Ltd., and the defendant B is a corporation established for the purpose of manufacturing, processing, assembling, etc. electronic components.

1. Defendant A

A. A. On October 31, 2013, the Defendant issued a false purchase tax invoice of KRW 1,150,000,000 in total supply price of goods or services from the FM case, although the Defendant did not receive goods or services from the FM case, the Defendant issued a tax invoice of KRW 1,150,000,00 in total from the FM case to the KM case of KRW 200,000,000, in spite of the fact that there was no supply of goods or services from the KM case of the KM, the Defendant issued a false sale tax invoice of KRW 1,150,000,00 in total to the KM case of KRW 30,00,000,000,000 from the KM case of 200,000,0000,000,0000,000,0000,000,000,000,000,00.

C. On January 25, 2014, the Defendant submitting a false list of total tax invoices to the Anyang Tax Co., Ltd., and submitted a false list of total tax invoices, stating as if he/she was supplied with goods or services equivalent to KRW 210,00,000,00 in supply value that was not actually supplied by the Annyang Tax Co., Ltd., and submitted a false list of total tax invoices to October 25, 2014, and filed a value-added tax return to the Annyang Tax Co., Ltd., by reporting the value-added tax on four occasions, such as the list of crimes (3).