Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of thirty thousand won,00,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd.”), and Defendant Co., Ltd is a corporation established for the purpose of manufacturing and selling ELD lighting.

1. No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice without issuing it or with a false entry, and no one shall issue a tax invoice in collusion with another person entitled to receive the tax invoice by failing to issue it or with a false entry therein;

A. On September 1, 2011, the Defendant issued sales tax invoices in total amounting to KRW 2,806,00,000 in value, stating that the Defendant Company supplied construction materials equivalent to KRW 1.7 billion to D, the supplier, “(State)B,” “(State D,” “services” and “service,” and “784,000,000,” despite the fact that the Defendant Company supplied the construction materials equivalent to KRW 1.7 billion to D, and that the supplier issued them to D with the sales tax invoices in total amounting to KRW 2,806,00,000 in value.

B. At the above place on September 7, 2011, despite the fact that the Defendant Company received services equivalent to KRW 100,000 from E, the supplier was issued a purchase tax invoice stating that the supplier, “E (State),” “(StateB,” “service performance,” “1,036,00,000,” and “1,036,000,000 won in total.”

2. The Defendant Company issued and received each sales tax invoice and purchase tax invoice in which A, the representative of the Defendant, was falsely entered in connection with the Defendant’s business at each time and place specified in paragraph (1).

Summary of Evidence

1. The defendant A's partial statement

1. Examination protocol of Defendant A by the prosecution;

1. An accusation and a report on the completion of investigation into data;