Defendant

A Imprisonment with prison labor of two years and fine of 750,000,000 won, and Defendant B shall be punished by fine of 30,000,000 won.

Punishment of the crime

Defendant

A is the representative director of Defendant B, and Defendant B is a corporation established for the purpose of manufacturing textile products.

1. Defendant A

(a) No person who is obliged to prepare and issue tax invoices pursuant to the Punishment of Tax Evaders Act shall issue them without issuing them or with false entries therein;

Nevertheless, on April 1, 2013, the Defendant supplied goods equivalent to KRW 1,363,636, and did not issue a tax invoice even after supplying goods equivalent to the supply price of KRW 1,363,636 to F, from that time, and did not issue a tax invoice even after supplying goods equivalent to KRW 2,903,82,920 of the supply price as stated in attached Table (1) 1 to 1,718, as shown in attached Table (1) of the crime list, and issued a tax invoice at the same time as stated in attached Table (1) of the crime list. The Defendant issued a false statement of KRW 6,296,494,928 by stating the amount higher than the actual supply price of the goods as stated in attached Table (1) of the crime list.

(b) No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving any goods or service, or submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act;

Nevertheless, on January 31, 2012, the Defendant issued, for profit-making purposes, tax invoices equivalent to KRW 4,288,043,620 of the supply price without supplying goods or services, as shown in the attached Table (2) Nos. 1 through 278, as if he had not supplied goods or services to G, even though he did not supply goods or services to G, and issued tax invoices equivalent to KRW 4,288,043,620 of the supply price, as shown in the attached Table (2) of the crime list.