Defendant

A Imprisonment for one year, and the defendant limited liability company B shall be punished by a fine of 27,00,000 won, respectively.

However, the defendant A.

Punishment of the crime

1. No defendant A shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

The Defendant is a real operator of Gwangju Mine-gu C building, “Limited Liability Company B (hereinafter “B”), “E” located in Gwangju Mine-gu D, “F building in Gwangju Mine-gu, and “G” located in the second floor. A.

A criminal defendant related to a limited liability company B stated in B's office around March 2, 2017 that "the defendant issued a false tax invoice equivalent to the supply price of 5,735,000 won to the KJ on November 30, 2016." However, since it is obvious that it is a clerical error, it is obvious that it is a clerical error, to the extent that it does not interfere with the defendant's exercise of his/her right to defense, it is recognized as criminal facts by correcting the facts charged ex officio to the extent that it does not interfere with the defendant's exercise of right to defense.

Despite the absence of the supply of goods or services to H, a false tax invoice in total amount of KRW 1,009,930,000 was issued from December 10, 2016 to March 31, 2017, including issuance of a false tax invoice in the name of B by pretending to have been supplied with goods or services equivalent to KRW 9,20,00,00 in value to H, as shown in the attached Table 1.

B. Around July 30, 2016, the Defendant issued 80 copies of false tax invoices worth KRW 559,490,000 from July 1, 2016 to December 31, 2016, including the issuance of one false tax invoice in the name of the above E, under the pretend that he/she provided goods or services equivalent to KRW 15,00,000 to the above E, although he/she did not have supplied goods or services to the “I”, and issued 80 copies of false tax invoices worth KRW 559,490,000 from July 1, 2016 to December 31, 2016.