[Defendant A] The defendant A shall be punished by imprisonment for six months.

However, for two years from the date this judgment becomes final and conclusive, the above sentence shall be executed.

Punishment of the crime

Defendant

The decision-making partnership shall be a corporation established for the purpose of manufacturing robot cables in the member-gu C building in Ansan-si, the Gyeonggi-si, and the defendant A shall be the representative of the corporation.

1. Defendant A

(a) No act of issuing a tax invoice under the provisions of the Value-Added Tax Act without supplying any goods or service;

However, around December 25, 2014, the Defendant issued a false sales tax invoice equivalent to KRW 340,000,000 in total supply value, even if the Defendant did not supply goods or services to (E) in fact at the above office, as if he supplied goods or services equivalent to the supply value of KRW 95,00,000,00, from December 25, 2014 to March 31, 2015.

(b) No person shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

However, around November 30, 2015, the Defendant was issued a false sales tax invoice as if he was supplied with goods or services equivalent to KRW 50,000,000, even though he was not actually supplied with goods or services from (E)E at the above office.

(c) No aggregate tax invoices by seller under the provisions of the Additional Tax-Related Acts shall be submitted without being supplied with any goods or services, by entering them in falsity;

However, around January 25, 2015, the Defendant, even though not being supplied with goods or services from F in fact at the above office, was provided with goods or services equivalent to the supply price of KRW 4,000,000,000, entered the list of individual tax invoices by seller in falsehood and submitted it to the Ansan Tax Office.

2. The Defendant (State) is liable to make a false tax invoice even if A, the representative of the Defendant, supplied or was not supplied with goods or services as described in paragraph (1) at the time and place specified in paragraph (1).