Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of 10,000,000 won for Defendant E.

However, the defendant A.

Punishment of the crime

Defendant

The limited company B is a corporation established for the purpose of electrical construction business, etc. in South Won-si, and the defendant A is the actual operator of defendant B.

1. Defendant A

A. A. On September 27, 2013, the Defendant issued a false tax invoice to H, as if he/she supplied services equivalent to KRW 750,00,00 of the construction cost (so-called solar and structure electrical construction) to H in the office of a limited company B with net city G and 1 floor on September 27, 2013, and in spite of the fact that the limited company B supplied goods or services to H management corporation I, the Defendant issued to H a false invoice equivalent to the same amount of the construction cost. From that time to September 30, 2013, the Defendant issued two copies of the same method as if he/she supplied the Plaintiff with services (so-called solar and structure electrical construction) in total amounting to KRW 950,00,000 in total construction cost (so-called solar and structure installation electrical construction) in the same manner as in the attached crime list No. 1, No. 2200,000.

B. Around August 9, 2013, the Defendant received a false tax invoice, and the Defendant was issued a false tax invoice with the same 13 times in total, as stated in [Attachment 3 to 15] through the same method, as in [Attachment 3 to 15] on December 8, 2013, in the office of the limited company B, and in the absence of any fact that the limited company B was supplied with the goods or services from the K Co., Ltd., the limited company B, despite of the fact that the limited company B was supplied with the goods or services from the K Co., Ltd., Ltd., the amount of KRW 26,820,00,000, as if it were supplied with the goods or services in total from the K Co., Ltd., Ltd., Ltd., and the limited company B received the false tax invoice with the same amount of KRW 517,160,000 from the supply of goods or services.

(c)

On October 25, 2013, the Defendant submitted a list of total tax invoices by false buyers, and the Defendant made a preliminary return on the value-added tax for the company B at the net tax office located in 64, 1,000, Seocheon-si, 2013, in accordance with Value-Added Tax Law.