Defendant

A Imprisonment for 10 months, and Defendant B shall be punished by a fine of 50 million won, respectively.

except that this judgment.

Punishment of the crime

Defendant

A is a person who actually operates a stock company B (formerly changed: G) located in Ulsan-gu, Ulsan-gu, on October 19, 2010, and Defendant B sells electronic equipment produced in the Samsung Electronic Co., Ltd. to a company as a wholesaler, and then pays profits to the company with differential sales incentives granted by the Samsung Electronic Co., Ltd. in accordance with sales amount, etc. from the Samsung Electronic Co., Ltd. in the Samsung Electronic Co., Ltd.

Defendant

A, on April 201, without issuing a tax invoice to the studio business operator, etc., at a discount equivalent to value-added tax, sold electronic equipment of the Samsung Electronic Co., Ltd. and increased sales by securing customers. As such, as corresponding to its sales, A issued a processing tax invoice to the KH building in Seocho-gu Seoul Metropolitan Government, and issued a tax invoice with approximately KRW 10 times the sales amount or less than the actual sales amount to be borne by Defendant B, Co., Ltd.

1. Defendant A

(a) No person who fails to supply goods or services for which a processing tax invoice is issued shall issue a tax invoice under the Value-Added Tax Act;

On May 21, 2012, the Defendant issued one copy of the electronic tax invoice which constitutes 100,000,000 supply value, although there was no fact that the Defendant supplied goods or services to B offices of the Co., Ltd. I.

In addition, from that time until April 3, 2014, the Defendant issued each electronic tax invoice equivalent to KRW 77,028,700, in total eight times, as indicated in 13-18, 21, and 23 of the list of crimes committed by the Defendant, without supplying goods or services to the KCAB, from that time to that time.

(b) No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue it by entering a false tax invoice in a false manner;

The defendant around August 17, 201, at the corporate office B Co., Ltd., and the fact is about 954,546 won to I.