Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 20,000,000 won.

However, the defendant A.

Punishment of the crime

1. Defendant A

(a) No person who issues a false tax invoice shall issue any tax invoice under the added-value-added tax-related Acts without supplying goods or services;

Nevertheless, on September 30, 2012, the Defendant issued three copies of the false tax invoice in the aggregate amount of KRW 405,000,000,000, as shown in the separate sheet of crime from around that time to February 28, 2014, as in the following manner, even though the Defendant did not supply goods or services to the old design (State) B) this (State) B, which was in fact in the office of the Defendant’s operation (State) of the Republic of Korea (State). The Defendant issued three copies of the false tax invoice in the aggregate amount of KRW 405,00,000,000, as in the first column of the annexed sheet of crime.

(b) No person who receives a false tax invoice shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, on July 6, 2012, the Defendant was issued a false tax invoice of the total supply value of KRW 997,900,000,000 from around that time to October 30, 2015, even though the Defendant had not been supplied with goods or services from Section B of this Section (State) by Section B of this Section (State). However, the Defendant was issued a false tax invoice of the total supply value of KRW 997,90,000,00, as shown in Annex B of the Crimes List 2.

(c)

No person who submits a false list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services.

Nevertheless, on January 25, 2013, the Defendant reported the value added tax to B at the secondary tax office located in Seocheon-si, Jungcheon-si, 1051-10, for the operation of the Defendant (state) in 2012, as described in paragraph (a) of Article 1.