Defendant

A shall be punished by imprisonment for six months, and by a fine of five million won for Defendant B.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director who operates B in Gangnam-si D, and the defendant B is a corporation established for the purpose of cargo transport and cargo brokerage.

1. Defendant A

A. Although no person issues a tax invoice without supplying goods or services under the Value-Added Tax Act, on November 12, 2013, the Defendant issued a false tax invoice of the amount of KRW 1,018,853,804 in total ten times from that time to June 23, 2014, including a false tax invoice of KRW 10,01 in the same manner as indicated in the list of crimes (1).

B. In the event that an entrepreneur supplies goods or services pursuant to the Value-Added Tax Act, a tax invoice should be prepared and issued; however, the Defendant did not prepare and issue a tax invoice, even though he/she supplied transportation services equivalent to the supply price “96,848,500 won” to the Seojin Company Company B, the Defendant did not prepare and issue a tax invoice in the same manner as indicated in the crime list (2) from around 10 to June 23, 2014, even though he/she supplied services equivalent to the total amount of KRW 1,018,853,804 in the same manner as indicated in the crime list (2).

2. Defendant B

A. From November 12, 2013 to June 23, 2014, the Defendant, the representative of the Defendant, A, with respect to the Defendant’s business, Article 1-A of the said Act.

A false tax invoice was issued without supplying goods or services, as stated in paragraph (1).

B. From November 12, 2013 to June 23, 2014, the Defendant: (a) the representative of the Defendant from November 12, 2013 to June 23, 2014; and (b) the Defendant,

(b) as provided in paragraph (3);