Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 30,000,000 won.

except that this judgment.

Punishment of the crime

Defendant

A Co., Ltd. is the manufacturer of motor vehicle parts located in Nam-gu Incheon Metropolitan City D, and the defendant A is the representative of the above company.

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

1. Defendant A

A. On July 31, 2013, the Defendant issued a false tax invoice of KRW 619,39,155,159 in total amount four times from around that time to November 26, 2014, including the issuance of tax invoices equivalent to KRW 157,197,00 in the supply price, even though there was no fact that goods or services were supplied to Company E, as well as the issuance of the tax invoice of KRW 157,197,00 in the attached Table 1.

B. On July 30, 2012, the Defendant received a false tax invoice: (a) around July 30, 2012, the Defendant received the tax invoice equivalent to KRW 102,000,000 from F, even though there was no fact that the Defendant actually received goods or services from F, and (b) received the tax invoice equivalent to KRW 2,031,30,000 in total from around that time to August 31, 2015, as shown in attached Table 2.

2. The Defendant Company B issued and received false tax invoices as described in paragraph (1) at the time and place mentioned in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application of tax invoice Acts and subordinate statutes;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Violation of Article 10(3)1 of the Punishment of Tax Evaders Act, and the choice of imprisonment;

(b) Defendant B: Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Aggravation of concurrent crimes;

(a) Defendant A: the former part of Article 37 of the Criminal Act, Articles 38(1)2 and 50 of the Criminal Act;

B. Defendant B: the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (Article 38(1) of the Criminal Act).