1. Defendant A shall be punished by imprisonment for six months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Punishment of the crime

1. Defendant A is a person who operates a company B with substitute seat manufacturers in the third floor of Asan City. A.

No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services.

Nevertheless, around July 30, 2016, the Defendant issued a false tax invoice of the total value of 879,418,181 won in total six times from that time until December 31, 2016, including a false tax invoice of the supply price of 200,000,000 to E, even though the Defendant did not actually supply goods or services to E in the office of the said joint stock company, which was in fact at the office of the said joint stock company, as shown in the separate crime list (1).

(b) No recipient of a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, around July 2, 2016, the Defendant was issued a false tax invoice in the aggregate amount of KRW 1,13,299,99,000, as shown in the separate sheet of crime (2) by the same method until December 19, 2016, even though the Defendant did not actually receive goods or services from E in the office of the said joint stock company (hereinafter “D”), and was issued eight copies of a false tax invoice in total amount of KRW 1,133,29,99,99, as shown in the separate sheet of crime (2).

2. Defendant B Co., Ltd. (hereinafter referred to as “Defendant Co., Ltd.”)

A. The Defendant Company involved in the issuance of a false tax invoice shall make a false tax invoice in an amount equivalent to KRW 879,418,181, in total, six times from July 30, 2016 to December 31, 2016, as shown in the separate crime list (1), by the Defendant Company A operating the Defendant Company from July 30, 2016 to December 31, 2016.