Defendant

A Imprisonment of one year and six months, fines of 1,000,000,000 won, and fines of 50,000,000 won for Defendant B.

Punishment of the crime

1. Defendant A is a person who served as the head of the business division of B (hereinafter “B”) with the aim of various transportation business, specialized construction business, such as general trucking transport business, and construction business specializing in the steel structure.

On August 2013, the Defendant asked F Co., Ltd. (hereinafter referred to as “F”) and the representative director of G Co., Ltd. (hereinafter referred to as “G”) who was ordered by D to perform the “Installation Work for Transport of Pilot Products” (hereinafter referred to as “Installation Work for Transport of Pilot Products”) and its affiliate company to conduct false tax invoice transactions as if B subcontracted the said construction work, and H consented thereto.

A. On November 201, 2013, the Defendant, including issuance of a false tax invoice, issued nine copies of a false tax invoice equivalent to the total supply value of KRW 2,450,000,000 from around that time to November 2014, and received nine copies of a false tax invoice equivalent to the total supply value of KRW 2,359,000,000,000, in total supply value, as shown in the attached Table 1, as if he had not been awarded a subcontract from F with “the construction of transport of prototypes.”

As a result, the Defendant issued or received 18 copies of false tax invoice of KRW 4,809,00,000 in total, without supplying or receiving goods or services for profit.

B. On January 21, 2014, the Defendant submitted a list of total tax invoices by entering a false list of total amount of KRW 800,000,000 on the supply price, even though B did not have received a subcontract from F and G, at the port tax office located at the competent tax office (www.homeax.go.K.) on January 21, 2014, the Defendant filed a report on the second value-added assessment of B with respect to B at the port tax office located at the competent tax office.