Defendants shall be punished by a fine of KRW 30 million.

Defendant

If A does not pay the above fine, 20,000.

Punishment of the crime

Defendant

A is a representative who actually operates construction materials selling companies under the name of "stock company B" in the name of "stock company B" in Suwon-gu Busan Metropolitan City C building D.

1. Defendant A

(a) No person liable to issue a false tax invoice pursuant to the Value-Added Tax Act shall issue such tax invoice or issue a false tax invoice;

On June 2, 2014, the Defendant issued a false tax invoice with the supply value of KRW 561,370,322, higher than the actual transaction amount, to a person who is supplied with F Co., Ltd. at the above office. On June 9, 2014, the Defendant issued a false tax invoice with the supply value of KRW 98,080,300,304 in the same manner as the actual transaction amount in the same manner, and issued a false tax invoice with the total amount of KRW 659,450,626 in total twice, such as the No. 1, 2 of the Attached Crimes List No. 1, 2.

(b) No person who is liable to receive a tax invoice under the Value-Added Tax Act shall commit an act of failing to issue a tax invoice in collusion or of receiving a tax invoice with a false representation;

On May 23, 2014, the Defendant received a false tax invoice with the supply value of KRW 141,292,476, which was de facto less than the actual transaction details, from G at the above office. On June 20, 2014, the Defendant received a false tax invoice with the supply value of KRW 141,318,032 in the same way as the actual transaction details, and received a false tax invoice with the supply value of KRW 141,318,032 in total twice in total, as shown in Nos. 3, 4, and issued a false tax invoice with the total amount of KRW 282,61,508.

(c) No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with false tax invoices and goods or services;

The defendant is a stock company at the above office around April 17, 2014.