Defendant

A Imprisonment for eight months, and Defendant B shall be punished by a fine of fifty million won.

However, Defendant A.

Punishment of the crime

Defendant

A is the representative of corporation B (in-house director) in Kimhae-si, and the defendant corporation B is a corporation established for the purpose of manufacturing vessel components.

1. Defendant A

(a) No person who issues a false tax invoice shall issue any tax invoice under the Value-Added Tax Act without supplying goods or services;

Nevertheless, around March 2018, the Defendant provided D and E with a computer in which the above company’s official seal certificate was stored, and notified the password of the official seal certificate, and introduced G, which is a ship pipeline construction company in the Gu F in Chang-si, which is the company to receive false tax invoice, to issue the electronic tax invoice containing false details as if B supplied construction work station to G.

Accordingly, around April 3, 2018, D and E issued one copy of an electronic tax invoice stating the false supply price of KRW 20,000,000, as if they were supplied with the above services, even though they did not supply the above services to G, using a computer with the above company official certificate received from the Defendant.

The Defendant, in collusion with D and E, issued 28 copies of the electronic tax invoice, which is the total supply value of 823,781,000 via the same method, including issuing one copy of the false electronic tax invoice, from October 10, 2018.

(b) No person who receives a false tax invoice shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, the defendant, at the office B around March 2018, provided a computer with which the above company's official approval certificate is stored D and E, such as paragraph (a) of the above 1, and notified B of the official approval certificate password D and E.