[Defendant A] Imprisonment with prison labor for eight months

However, the above sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Defendant A is the representative director (State)B. Defendant A is the representative director.

On January 9, 2015, the Defendant issued a false electronic tax invoice of 85,137,538 won in total over 20 times from the time on June 29, 2015, including the issuance of an electronic tax invoice as if he/she supplied a computer and peripheral devices equivalent to KRW 13,636,364 in the supply price, although he/she had not supplied goods or services to (ju) an empty Sicker in Yongsan-gu Seoul and B 336 (State).

Around April 30, 2015, the Defendant was issued a false electronic tax invoice amounting to KRW 686,100,000,000 in total on four occasions from June 30, 2015, as shown in the attached Table 2, even though the Defendant had not received the supply of goods or services from Korea (State) with a newly funded Development-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-E-

As a result, the Defendant issued or received a false tax invoice amounting to KRW 1,541,237,538 in total without supplying or receiving goods or services.

2. The Defendant B, as described in paragraph (1), issued or received a false tax invoice amounting to KRW 1,541,237,538 in total with respect to the Defendant’s business, which is the representative director of the Defendant, as indicated in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Direct investigation and supplementary investigation related to a written accusation and trade order;

1. Application of Acts and subordinate statutes regarding the details of electronic tax invoices, etc., transaction account books by transaction partner, and past transaction records;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Violation of Article 10(3)1 of the Punishment of Tax Offenses Act, and the choice of imprisonment;

(b) Defendant B: Main sentence of Article 18 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendants who aggravated concurrent crimes: the former part of Article 37 of the Criminal Act and Article 38 of the same Act.