Defendant

A Imprisonment for six months, Defendant B shall be punished by a fine of 5,000,000 won, respectively.

except that this judgment.

Punishment of the crime

Defendant

A is the representative of the B Co., Ltd. established from May 1, 1986 to March 1, 1986 for the purpose of manufacturing and processing steel lines in Yongcheon-si E.

1. Defendant A

(a) No person shall issue any tax invoice under tax-related Acts without supplying any goods or services;

On November 30, 2012, the Defendant issued two copies of the tax invoice equivalent to KRW 806,692,571, total supply value, as indicated in [Attachment Table No. 1 and No. 2] 1 and 2, including the issuance of one copy of the tax invoice equivalent to KRW 412,306,433 of the supply value, although there was no fact that goods or services were supplied to the said company’s office (ju) at the Jyang special lecture.

(b) No person who purchases false tax invoices shall receive any tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;

Around January 7, 2013, the Defendant received two copies of the tax invoice equivalent to KRW 395,887,553 of the supply price, including the receipt of one copy of the tax invoice equivalent to KRW 395,887,553 of the supply price, even though the Defendant had not received the goods or services from the special lecture of Jinyang, and received two copies of the tax invoice equivalent to KRW 809,723,841 of the supply price in total, as shown in the No. 3 and No. 4 of the list of crimes.

2. Defendant B Co., Ltd. committed the above violation in relation to the Defendant’s business, who is the representative of the Defendant.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement made by the police with regard to F;

1. A written answer to G and a written investigation of the suspect suspected of committing the offense against H;

1. Application of Acts and subordinate statutes, such as a report on investigation (Submission of data on actual transactions among the details of a tax invoice on January 31, 2012), evidentiary materials, sales, and details of account transactions related to a tax invoice;

1. Defendant A who is subject to the pertinent provisions of the Punishment of Tax Evaders Act and the choice of punishment for the crime: Defendant A who is subject to the punishment for each tax offense, Article 10(3)1 of the Punishment of Tax Evaders Act and Article 10