Defendant

A Imprisonment of six months, and the defendant limited liability company B shall be punished by a fine of 50,000,000 won.

except that this judgment.

Punishment of the crime

1. Defendant A is the representative of a limited liability company B, the purpose of which is to construct, etc. in Yeongnam-gun C.

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

A. On July 31, 2014, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of a false tax invoice issued one copy of the electronic tax invoice stating false facts, even though he did not have supplied goods or services equivalent to KRW 90,909,09,090 to the said limited liability company B office.

From around that time to December 31, 2017, the Defendant issued a false tax invoice equivalent to KRW 1,290,909,087 in total over 16 times, such as “the details of issuance of false tax invoices” in the annexed list of crimes committed.

B. On August 13, 2014, the Defendant, in violation of the Punishment of Tax Evaders Act due to the receipt of a false tax invoice, received one copy of the tax invoice stating false fact as if it had not been provided with goods or services equivalent to KRW 4,890,000 from E in the above limited liability company B office.

From that time until December 30, 2017, the Defendant received a false tax invoice amounting to KRW 781,570,000 in total over 148 times, such as “the details of receipt of false tax invoices” in the annexed list of crimes.

2. Defendant B is a corporation with the objective of construction business, etc. in Yong-Namnam District C.

With respect to the defendant's business, A, the representative of the defendant, issued a false tax invoice equivalent to the total of 1,290,909,087 won in total over 16 times, as in paragraph (1) above, at the same time and place as in paragraph (1) above, and received a false tax invoice equivalent to the total of 781,570,000 won in total over 148 times.

Summary of Evidence

1. Defendant A’s legal statement

1. Written accusation under the name of the director of the tax office for minerals;

1. A written resolution for correction of tax invoices and value-added taxes;