Defendant

A shall be punished by a fine of KRW 8,000,00,000, for four months of imprisonment, and that of Defendant B.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of the defendant B corporation in Ansan-si C and 4th floor D, and is the representative of the Daegu North-gu E building and G in F, who actually operates the above company.

1. Defendant A

A. A person obliged to issue a tax invoice pursuant to the Value-Added Tax Act to issue a false tax invoice for “B stock company” is prohibited from issuing the tax invoice by entering the false tax invoice in a false manner.

On October 10, 2018, the Defendant issued a false tax invoice of the total value of KRW 385,500,000,000, in total six times, as shown in [Attachment Table 1]-1 to 6] on the same day, as if he supplied goods or services equivalent to KRW 156,00,000, which was supplied to H, as if he supplied goods or services equivalent to KRW 156,000,000.

B. The receipt of a false tax invoice by “B Co., Ltd.” is not allowed by a person who is obligated to issue a tax invoice under the Value-Added Tax Act, but failed to issue a tax invoice or issued a tax invoice with a false entry.

On October 11, 2018, the Defendant issued a false tax invoice of the total value of KRW 310,00,000 in total three times, as shown in [Attachment Table 1] Nos. 7 through 9] on the same day, as if he supplied goods or services equivalent to KRW 154,50,000,000, even though he was supplied with goods or services equivalent to the supply value of KRW 154,50,000.

(c) The point of issue and reception of false tax invoices by “B stock company” is neither the supply nor the supply of goods or services.