A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a representative director of D Co., Ltd. (hereinafter “D”) established on October 7, 2013 (hereinafter “C”) established on January 7, 2008 (hereinafter “C”), and is a person who actually operates the above companies for the purpose of importing, developing, and selling telecommunications equipment and software in Guro-gu Seoul Building 806.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

1. D-related crimes;

A. Notwithstanding the fact that D had not received goods or services from DF, the Defendant was issued a tax invoice of KRW 786,00,000 (including additional tax, total of KRW 864,600,000) on January 14, 2015, as if D had received software from F, as if D had received the software supply from F.

B. Notwithstanding the fact that D had not supplied goods or services to E. E. E. E. E. E. E. E. E. E.E., the Defendant issued a tax invoice of KRW 794,450,000 (including value added tax total of KRW 873,895,00) on January 31, 2015, as if D supplied software to E. E. E. E. E. E. E. E. E. E. E. E. E. E. E., one copy of the tax invoice.

2. C-related crimes;

A. Notwithstanding the fact that C had not supplied goods or services to F Co., Ltd., the Defendant issued a tax invoice of KRW 704,000,000 (including value tax, KRW 774,400,000) as if C had supplied software to F Co., Ltd., on January 15, 2015.

B. The Defendant issued a tax invoice of KRW 249,00,000 (including an additional tax, KRW 273,900,000) with the supply price of KRW 249,000,00 as of March 31, 2015, on the ground that C had no fact that C supplied goods or services to the Korea Ocean Information and Communications Corporation.

(c)

The defendant is goods or goods from C by human strike.