Defendant

A Imprisonment for ten months, and Defendant B shall be punished by a fine of ten million won, respectively.

However, the defendant A.

Punishment of the crime

1. Defendant A

(a) Violation of the Punishment of Tax Evaders Act - No person who issues a false tax invoice shall issue or issue a tax invoice without supplying or being supplied with any goods or services;

Nevertheless, around June 10, 2016, the Defendant issued 28 false sales tax invoices of KRW 1,928,063,156 in total, without supplying goods or services to the Incheon Gyeyang-gu and the first floor, as if he supplied goods or services in an amount equivalent to KRW 39,270,000 to the Dispute Settlement Bank D, from that time until July 10, 2018.

(b) Violation of the Punishment of Tax Evaders Act - No person who is issued a tax invoice entered in a false manner shall be issued a tax invoice not issued by the person entitled to receive it, or issued a tax invoice entered in a false manner;

Nevertheless, the defendant around October 13, 2017 No. 1-A.

The fact in the B-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-

2. The Defendant Company A, the representative of the Defendant, issued a false sales tax invoice 28 with respect to the Defendant’s business as described in paragraph (1) at the time and place specified in paragraph (1) and issued a false sales tax invoice 32.

Summary of Evidence

1. Defendant A’s legal statement

1. Examination protocol of Defendant A by the prosecution;

1. Written charge, value-added tax;