1. Defendants shall be punished by a fine of KRW 5,000,000.

2. When Defendant A does not pay the above fine.

Punishment of the crime

1. The Defendant was a representative of a limited liability company B located in Gwangju Mine-gu from August 7, 2009 to April 16, 2012. A

No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services.

Nevertheless, on January 31, 2012, the Defendant issued a tax invoice with the content that the Defendant supplied goods or services equivalent to KRW 283,906,50,00 in total three times from that time to March 31, 2012, without the supply of goods or services to the (ju) On the (ju) On the (B), a limited company did not supply goods or services to the (ju) On the (ju) On the (B), the Defendant issued a tax invoice with the content that the limited company supplied goods or services equivalent to KRW 110,765,50,00, in total, to the (ju) On the (1) On the (B) On the (31, 2012).

(b) No recipient of a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, the Defendant was issued a tax invoice stating that a limited liability company was supplied with goods or services equivalent to KRW 109,765,500 of the supply price from the (ju) Once and at the same time and at the same place as above, and that, from that time until March 31, 2012, the Defendant was issued a tax invoice stating that the Defendant was supplied with goods or services worth KRW 283,906,50 in total three times without being supplied with goods or services as shown in the list of crimes (2) from March 31, 2012.

2. The defendant B is about the defendant's business at the same time and place as paragraph (1).