Defendant

A Imprisonment with prison labor of two years and fine of 600,000,000 won, and Defendant B shall be punished by fine of 10,000,000 won.

Defendant .

Punishment of the crime

Defendant

A is the representative of the B located in the Jeonnam-gun, the purpose of which is to distribute agricultural products and livestock products.

No person shall issue or be issued an invoice under the Income Tax Act or the Corporate Tax Act without supplying goods or services, and shall not submit to the Government a list of invoices by seller on a false basis.

1. Defendant A

A. On November 21, 2013, the Defendant issued a false statement of sales at the B office, and the fact was issued and delivered to D a sales invoice equivalent to KRW 76,114,700 with respect to D, notwithstanding the absence of the supply of goods or services to D. From that time to December 9, 2013, the Defendant issued 48 copies of the sales invoice equivalent to KRW 1,937,805,674 with a total of 40 times without the supply of goods or services as shown in attached Table 1.

B. On November 30, 2013, the Defendant was issued two copies of the electronic purchase account statement in total amounting to KRW 1,938,00,600, as shown in the separate crime list 2 from around that time to December 31, 2013, including the receipt of the electronic account statement equivalent to KRW 1,416,090,60 from E, although there was no fact that the Defendant was supplied goods or services from E by a stock company.

C. Around February 18, 2014, the Defendant submitted to the Government a sum table of account statements by customer, stating in falsity, the supply of goods or services equivalent to KRW 1,937,805,674, in the net tax secretary book at 64-o, Seocheon-si, Seocheon-si, the sum table of account statements by customer.

In conclusion, the Defendant issued or received false statements equivalent to 5,813,611,948 won in total for profit-making purposes, or submitted to the Government a list of invoices by false customer.

2. Defendant B.