Defendant

A Imprisonment of six months, Defendant B shall be punished by a fine of five thousand won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A is the substantial representative of B Co., Ltd. in Kim Sea-si, and Defendant B Co., Ltd. is a corporation established for the purpose of leasing construction materials.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

1. Defendant A

A. On December 31, 2015, the Defendant was issued a tax invoice of KRW 35,000,000 for purchase from an employee under F’s name, although the Defendant did not receive goods or services at the above B’s office, and was issued a tax invoice of KRW 81,00,000 for the supply price even if he did not receive goods or services from the same trading company at the same place on January 29, 2016.

B. Around December 10, 2015, the Defendant issued a sales account statement even if he did not supply goods or services over 10 times in total as shown in the separate crime list from around that time to December 30, 2016, even though he did not supply goods or services to the above B B office, issued a sales account statement of KRW 120,000,000, to an employee in the name of the Plaintiff, who belongs to the Plaintiff, to an employee in the name of the Plaintiff, and issued a sales account statement.

2. Defendant B, a representative of the Defendant, at the same time and at the same place as in the preceding paragraph, issued each purchase tax invoice without being supplied with goods or services as described in the preceding paragraph, and issued each false sales tax invoice without being supplied with goods or services.

Summary of Evidence

1. Defendants’ respective legal statements

1. A protocol concerning suspect interrogation of the defendant A by the prosecution;

1. Part G of the second police interrogation protocol against Defendant A in relation to the suspect interrogation protocol

1. A written accusation;

1. A report on completion of investigation;

1. Application of the statutes governing copies of tax invoices;

1. Article 12 of the Punishment of Tax Evaders Act and subparagraph A of the decision of sentence concerning the facts constituting the crime: Article 10 of the Punishment of Tax Evaders Act;