Defendant

A shall be punished by a fine of 20,000,000 won, and Defendant B shall be punished by imprisonment for four months.

except that this judgment.

Punishment of the crime

Defendant

B is the representative director of "A" in "A," and the defendant A is a corporation that engages in the business of manufacturing and installing road signs.

1. Defendant B

A. On December 31, 2013, the Defendant issued a false tax invoice of KRW 150 million for the value of the supply, even though he/she did not supply goods or services at the company office in question, although he/she did not supply goods or services to the company office in question.

B. On December 31, 2013, the Defendant was issued a false tax invoice of KRW 406,800,000 with the supply price, even though he did not receive any goods or services that received a false purchase tax invoice, and even if he did not receive any tax invoice under the Value-Added Tax Act, the Defendant was issued a false tax invoice of KRW 621,213,636 with the supply price until February 28, 2014, as shown in the list of crimes in the attached Table, although he did not have received any services, such as manufacturing industrial machinery, etc. from E at the above office.

(c)

Even if the Defendant was unable to submit a false list of total tax invoices by customer under the Value-Added Tax Act by submitting a false list of total tax invoices by customer, on January 20, 2014, the Defendant made a final return of value-added tax on the said company at the Kimhae-si's office located in Kimhae-si on January 20, 2014, and prepared and submitted a false list of total tax invoices by customer, as shown in the foregoing paragraph (a), as if he did not supply goods or services to the large franchise, as if he were supplied with goods or services equivalent to KRW 150 million by customer.

(d)

No person shall submit a false list of total tax invoices for individual suppliers under the Value-Added Tax Act to submit a false list of total tax invoices for purchase punishment.

1) On January 20, 2014, the Defendant came to the second half of 2013 company at the Kimhae-si office located in Kimhae-si.