Defendant

A Imprisonment for one year, and each of the defendants B shall be punished by a fine of KRW 10 million.

Defendant

B The above fine.

Punishment of the crime

Defendant A of "2018 Highest 222" is a person who actually operates C, a ventilation duct or pipeline construction company, in the name of his/her wife, and no person shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or receiving goods or services.

1. On October 2, 2016, Defendant A issued a false tax invoice stating as if he/she supplied goods or services equivalent to KRW 30,000,000 in the supply price, even though the fact was not supplied to E at C offices located in Seopo-si, Seopo-si, Seopo-si around October 2, 2016.

2. On December 31, 2016, Defendant A received a false tax invoice stating as if he received goods or services equivalent to KRW 860,000,000 from G, even though he/she had not received goods or services from G, that Defendant A received false tax invoice at the above C office as of December 31, 2016.

"2018 Highest 732"

1. No person who is a defendant A shall issue or receive an invoice for tax pursuant to tax-related Acts without supplying or receiving goods or services;

The Defendant issued one copy of the electronic tax invoice, “G”, “G”, “E”, “30,000,000 won” in the name of the supplier, “G”, “C”, “C”, and “860,000,000 won,” at the same place on December 31, 2016, in the name of the Defendant’s dwelling located at H and 101 Dong 602, which was the representative of G, even though the Defendant did not supply goods or services to “B”, on December 26, 2016, issued one copy of the electronic tax invoice, namely “G”, “C”, “860,000,000 won”.

2. Defendant B is the representative of G in Jeju I and 301 at Jeju.

The defendant, who is a partner of the defendant, is in exclusive charge of G's accounting and tax-related affairs, is false in relation to the defendant's business at the same time and place as the above paragraph 1.