Defendant

A Imprisonment for four months, and Defendant B shall be punished by a fine of ten million won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A is a substantial operator who is in charge of the overall management of tax affairs and the issuance of tax invoices as the adviser of B, and the defendant B is a company with the purpose of manufacturing and selling ready-mixed.

1. Defendant A

A. The Defendant, who was not issued a tax invoice, did not supply any ready-mixed equivalent to KRW 239,376,640 from January 6, 2012 to November 16, 2012, to the Young-jin Construction Co., Ltd. at the office of B, Inc., Ltd., which was located in B from Jeju to Jeju, and did not issue a tax invoice even from around that time to February 20, 2014, for 14 times in total, as shown in the attached list 1 of crimes.

B. On March 31, 2012, the Defendant issued a false tax invoice as if he did not supply any goods or services at the above location, and issued a tax invoice as if he did not supply any ready-mixed equivalent to KRW 69,230,737 in supply value to the DD Co., Ltd. from around that time to November 30, 2014, even though the fact was not supplied with ready-mixed at the above location, the Defendant issued a tax invoice as if he supplied ready-mixed totaling KRW 1,113,124,133 in total over 30 times, as shown in the attached list 2 of the crime list.

C. On July 25, 2012, the Defendant submitted a false list of total tax invoices of total amount of KRW 1,113,124,133, and KRW 133,00 from the time of the issuance of the tax invoice, even though there was no fact that a total of KRW 230,373,636 was issued, the Defendant prepared and submitted a false list of total tax invoices of total amount of KRW 1,113,124,13, as shown in the attached list 3.

2. Defendant B Co., Ltd. is the defendant at each of the above dates and places.