Defendant

A A A Fine of 50,000,000 won, Defendant B of 40,000,000 won, Defendant B of 30,000,000 won, and Defendant D of .

Punishment of the crime

Defendant

A is a representative director who is a company (ju) that manufactures and sells feed and feed additives to the J in Y in Y in Y in the field of mixed feed research and development after becoming a member of A and working for about 15 years in the field of mixed feed research and development.

Defendant

B is a representative director who is a company that is engaged in manufacturing and selling feed and feed additives in Chungcheongnam-si, Chungcheongnam-si, 2014, and is a representative director who establishes and operates the F.C., which is a company that is engaged in manufacturing and selling feed and feed additives.

Defendant

C is a representative director who has served as the vice president of (ju)E from 201 to west, and has acquired other companies with the fertilizer production registration certificate in July 2014, and establishes and operates (ju)G in the Nam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-do.

Defendant

D is a representative who, at the time of establishment of E, establishes and operates a personal business operator M in March 2014 and is converted into a corporate business operator in March 2014 and sells the mixed feed subsidiary materials, etc. referred to in paragraph (1) to a company that, in June 2016, is a representative who establishes and operates a K which, in turn, sells the mixed feed subsidiary materials, etc.

An act of issuing a tax invoice by a person liable to issue a tax invoice pursuant to the Value-Added Tax Act without issuing it or with a false entry, and an act of issuing a tax invoice by a person liable to issue a tax invoice under the Value-Added Tax Act without being issued or with a false entry therein in collusion, or an act of issuing a tax invoice under the Value-Added Tax Act without being supplied goods or services or being supplied with them.

Nevertheless, Defendant B, C, and D have worked for a long time in (ju) E before the incorporation of the legal entity, and after the incorporation, they are related to Defendant A by transacting with many (ju) E.