Defendants shall be punished by a fine of KRW 10 million.

Defendant

If A does not pay the above fine, 100,000.

Punishment of the crime

Defendant

A Co., Ltd. is a corporation established for the purpose of construction business, etc. in Yeongi-gu Seoul Metropolitan City, and the defendant A is the representative director of the corporation B.

1. Defendant A

A. 1) The Defendant issued a false tax invoice, and the Defendant Company B (hereinafter “B”)

() On September 7, 2016, B office issued a false tax invoice with the purport that B supplied goods and services equivalent to KRW 18,181,818 of the supply price to B, even though there was no supply of goods and services to B. (2) The Defendant issued a false tax invoice with the content that B supplied goods and services to D, Co., Ltd., Ltd. at the B office on November 2, 2016, without the fact that B supplied goods and services.

B. The Defendant received a false tax invoice: (a) on September 7, 2016, the Defendant received a false tax invoice from the B office that received the supply price of goods and services equivalent to KRW 818,181,818 from B to D Co., Ltd., inasmuch as there was no fact that D had supplied goods and services to B.

2. The Defendant B, a representative of the Defendant, committed the above violation in relation to the Defendant’s business at the time and place as set forth in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation;

1. Application of each of the electronic tax invoices, each copy of the value-added tax return, respectively;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Article 10(3)1 of the former Punishment of Tax Evaders Act; Article 18 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018);

1. Defendants among concurrent crimes: former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act;

1. Defendant A to be detained in a workhouse: Articles 70(1) and 69(2) of the Criminal Act.