Defendant

A Imprisonment for six months, for Defendant Incorporated Company B, for a fine of five million won, and for Defendant C, for six months.

Punishment of the crime

Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd.”) established in Echeon-si for the purpose of agricultural product processing, etc., and Defendant A was the representative of Defendant Co., Ltd. (a substantive operator).

No person shall submit a false list of total invoices by sale or by seller under tax-related Acts and tax-related Acts, without supplying or receiving any goods or service.

1. Defendant A

A. On November 12, 2012, the Defendant: (a) supplied goods or services equivalent to KRW 438,00,000 for supply price, although the fact at Echeon-si Tax Offices located in Echeon-si, Leecheon-si, 47, in fact, did not supply goods or services to H; and (b) the Defendant supplied goods or services equivalent to the supply price.

From around that time to August 12, 2013, including the submission of a list of total invoices by customer with false entries, a list of total invoices by customer with false entries was submitted to the public official in charge, including the submission of a list of total invoices by customer, and all supply amounts of KRW 1,413,640,000, on four occasions, as shown in the list of crimes in attached Form.

B. On February 12, 2013, the Defendant was supplied with goods or services equivalent to KRW 533,428,000 with no fact that goods or services were supplied by I at the immediately preceding tax office on February 12, 2013.

From that time to January 22, 2015, including the submission of a false list of total invoices by seller, a list of total supply amounts of KRW 1,686,285,00 in all seven times, as shown in the list of crimes in the attached Table, was submitted to the public official in charge of the list of total invoices by seller.

2. As described in the above 1. Paragraph (1) above, the Defendant Company submitted a list of invoices by customer and by seller, which is the representative of the Defendant Company, on the Defendant Company’s business.

"2017 Highest 1183".