Defendant

A shall be punished by imprisonment for four months, by a fine of KRW 5,00,000,00,000.

However, Defendant A.

Punishment of the crime

Defendant

A was the representative director of B from June 2, 2014 to April 18, 2017, and Defendant B was a corporation established for the purpose of selling building materials and steel products in Yangju-si.

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

1. On January 29, 2016, Defendant A issued a false tax invoice equivalent to KRW 193,61,182 in total without supplying goods or services five times from that time until November 30 of the same year, including the issuance of a false tax invoice, as if the supply price was the supply price of goods or services equivalent to KRW 30,907,00, although there was no fact that goods or services were supplied to D, and from that time, Defendant A issued a false tax invoice equivalent to KRW 193,61,182 in total without supplying goods or services, as shown in the separate list of crimes.

2. Defendant B, at the same time and place, committed the above violation as the representative director A, in relation to the Defendant’s business, at the same time and place.

Summary of Evidence

1. Defendants’ legal statement

1. Statement to E by the police;

1. Electronic tax invoices;

1. Application of Acts and subordinate statutes to an accusation or a report on the completion of investigation by a corporate entrepreneur;

1. Defendant A: Violation of the Punishment of Tax Evaders Act, Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 18 and Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendant A from among concurrent crimes: the former part of Article 37, and Articles 38 (1) 2 and 50 of the Criminal Act, Defendant B: the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act;

1. Defendant A: Article 62 (1) of the Criminal Act;

1. Defendant B Co., Ltd.: The reason for sentencing under Article 334(1) of the Criminal Procedure Act does not have any criminal record exceeding the same criminal record or fine; the supply value and frequency of the tax invoice issued by the Defendants by falsity; the process leading to the commission of the crime; and the circumstances after the crime, etc. are revealed in the instant pleadings.