Defendant

A Imprisonment with prison labor and fines of 5,000,000 won, and Defendant B shall be punished by fines of 5,000,000 won.

Punishment of the crime

Defendant

A is the actual operator of Company B, and Defendant B is an enterprise that collects and transports wastes in North Korea-Gu, Gyeong-gu, Gyeong-gu.

1. No person who is a defendant A shall issue or receive an invoice for tax pursuant to tax-related Acts without supplying or receiving goods or services;

Nevertheless, on March 31, 2017, the Defendant issued 23 copies of the false tax invoice as shown in the separate crime list from around that time to December 15, 2017, as the Defendant supplied KRW 107,500,000 of the supply price as if Company B supplied KRW 107,50,000 to Company D, although the Defendant did not supply raw timber to Company B, and issued 23 copies of the false tax invoice as if B supplied KRW 927,630,00 of the supply price to seven companies, including D, E, F, G, H, I, and J, as shown in the separate crime list.

2. Defendant B, an operator, issued a false tax invoice without supplying goods as described in paragraph (1) above with respect to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. A report on the completion of investigation of value-added taxes, a supplementary report on investigation of value-added taxes, and a protocol of examination of suspects of tax offenses;

1. A return of value-added tax, a list of total tax invoices by customer, a list of total tax invoices by customer, a list of value-added taxes by customer, a list of total tax invoices by customer, a list of total tax invoices by seller, a list of tax invoices by customer, a list of tax invoices not deducted, and a copy of an electronic tax invoice;

1. (States) A certificate of all registered matters inB, and application of Acts and subordinate statutes to investigation reports (to a witness K telephone communications);

1. Defendant A: Articles 10 (3) 1 and 10 (5) of the Punishment of Tax Evaders Act, and Article 18 and Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 10 (3) 1 of the Punishment of Tax Evaders Act are concurrently imposed on Defendant B;

1. Aggravation concurrent crimes;