Defendant

A shall be punished by imprisonment with prison labor for two years and by a fine for 1,500,000,000 won, and by a fine for negligence for Defendant B.

Punishment of the crime

1. Defendant A is the actual manager of H established for the purpose of wholesale and retail business of the building in Seo-gu, Busan and the 8th 8th 802 ship parts, and is the person in charge of ship parts in B, a corporation established for the same purpose in Busan Shipping Daegu I.

No person shall issue or receive tax invoices under the Value-Added Tax-Related Acts without supplying or receiving goods or services for profit.

A. On February 29, 2016, H-related Defendant issued 11 copies of the tax invoice of KRW 3,31,129,000 in total to 2 companies, including the issuance of false tax invoices without supplying vessel parts equivalent to KRW 240,00,000 at the supply price to Company B, and from that time until June 20, 2016, the Defendant issued 11 copies of the tax invoice of KRW 3,31,129,000 in total to 2 companies, including Company B, etc. by June 20, 2016.

2) On March 3, 2016, the Defendant related to B issued seven copies of tax invoices equivalent to the total supply value of KRW 2,861,408,640, and KRW 245,000,000 to K, a corporation located in the Dong-gu Busan, for the supply price of KRW 245,00,00,00, in addition to the issuance of false tax invoices. From that time to June 30, 2016, the Defendant issued seven copies of tax invoices equivalent to the total supply value of KRW 2,861,40,640 from that time to June 30, 2016.

B. On April 12, 2016, H-related Defendant was issued six copies of the tax invoice amounting to KRW 2,616,40,640, total supply value from B by June 30, 2016, including that the Defendant was issued six copies of the tax invoice amounting to KRW 433,625,00 without being supplied with the vessel parts equivalent to the supply value from B, and that was issued six copies of the tax invoice amounting to KRW 2,616,40,640 from B by June 30, 2016.

(ii)..