Defendant

A Imprisonment of one year and six months and fine of 515 million won, and Defendant B corporation shall be punished by a fine of 9 million won.

Punishment of the crime

1. Defendant A is the representative director of B Co., Ltd. (hereinafter referred to as “B,” and in the case of another Co., Ltd. (hereinafter referred to as “other Co., Ltd.”) established for the manufacturing business in Busan Seo-gu E.

No person shall issue or receive tax invoices under the Value-Added Tax-related Acts without supplying or receiving goods or services for profit, and submit to the Government a false list of total tax invoices by means of sales and purchase, by entering them in a false manner.

A. On August 12, 2015, the Defendant received false tax invoices at B office around August 12, 2015, the fact that the Defendant was issued false tax invoices without being supplied goods or services from F, and was issued five copies of the total amount of tax invoices worth KRW 1.3 billion from that time until August 28, 2015, as shown in attached Table 1 of the List of Offenses Act.

B. On August 12, 2015, the Defendant issued two copies of the tax invoice amounting to KRW 1.261 billion in total, from that time until August 31, 2015, including the issuance of false tax invoices without supplying goods or services to F, and from that time until August 31, 2015, the Defendant issued two copies of the tax invoice amounting to KRW 1.261 billion in total.

(c)

On October 23, 2015, the Defendant submitted a list of total tax invoices by the purchaser and the purchaser, and the fact at the Busan tax office around October 23, 2015, and even if he did not have received goods or services equivalent to KRW 1.3 billion from F during the second taxable period (from July 1, 2015 to September 30, 2015) in the second taxable period (from July 1, 2015 to September 30, 2015), he/she received false tax invoices and submitted a false list of total tax invoices by the purchaser as if he/she received goods or services equivalent to the above amount, and during the said taxable period.