Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 12,000,000 won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A Co., Ltd. is a corporation established on November 9, 201 for the purpose of network equipment business, etc. with the location of the headquarters C building and the head office in Ansan-si, and the defendant A is a representative of the company director in the above corporation.

1. Defendant A

(a) No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are to be issued;

Nevertheless, on June 13, 2014, the Defendant issued 20 copies of the tax invoice of the total value of KRW 740,724,000, not by 20 times from around that time to December 31, 2014, including the issuance of a tax invoice as if he supplied goods or services equivalent to KRW 5,728,00 in supply value to E, even though the Defendant did not supply goods or services to E, a stock company, without having supplied goods or services to E, and issued 20 copies of the tax invoice of the total value of KRW 740,724,00,00 in total, as shown in the attached list 1.

(b) It shall not be issued a tax invoice under the Value-Added Tax Act without being supplied with the goods or services received by falsity;

Nevertheless, on May 29, 2014, the Defendant issued 20 copies of a tax invoice of KRW 898,725,400 in total, not being supplied goods or services over 20 times from around that time to November 28, 2014, even though the Defendant did not receive goods or services from F Co., Ltd. from F Co., Ltd., without being being supplied with the goods or services from F Co., Ltd., the Defendant received 20 copies of a tax invoice of KRW 898,725,40 in total, not being supplied with goods or services over 20 times as shown in attached Table 2.

2. Defendant B, a representative of the Defendant, committed the same offense as the Defendant’s business set forth in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. Each electronic tax invoice;

1. A report on the closure of an investigation into violation;