Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 40,000,000 won.

except that this judgment.

Punishment of the crime

Defendant

A was run by Defendant B Co., Ltd. (B Co., Ltd. prior to the change; hereinafter “B Co., Ltd.”), and Defendant B Co., Ltd is a corporation established for the purpose of new and renewable energy generation business, etc.

Defendant

A agreed to create a false specification of transactions and obtain a loan from a corporation by raising the sales of the corporation, and H operating a corporation G with a false specification of transactions. Accordingly, A transferred an authorized certificate for the issuance of electronic tax invoices of the I corporation to H.

1. Defendant A

A. On October 7, 2014, the Defendant, in collusion with H, issued a false tax invoice as if he had not supplied goods or services equivalent to KRW 476,00,000 to the Fund in the Seo-gu, Seo-gu, Gwangju.

B. On October 8, 2014, the Defendant, in collusion with H, received a false tax invoice stating that there was no fact that B had been supplied goods or services equivalent to KRW 454,00,000 from G from the said corporation.

C. On November 26, 2014, the Defendant, in collusion with H, received a false tax invoice stating that there was no fact that B had been supplied goods or services equivalent to KRW 22,00,000 from G from the said corporation.

2. The above, the representative of Defendant B Co., Ltd., issued and received a false tax invoice on the above date and at the above place.

Summary of Evidence

1. Defendant A’s legal statement

1. Examination protocol of Defendant A by the prosecution;

1. A suspect interrogation protocol of H by the prosecution;

1. The police statement of K;

1. L.W.