[Defendant A] The defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of KRW 490 million.

The above fine shall be imposed on the defendant.

Punishment of the crime

1. Defendant A

A. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) comprehensively controlled the overall business as the representative director of a stock company B established for the purpose of information and communication facility construction business in Sungnam-si C.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit.

Nevertheless, the defendant could participate in the purchase performance under favorable conditions to the government's public tender, so that he could receive false tax invoices.

On May 23, 2012, the Defendant received a false tax invoice in the amount equivalent to KRW 4,820,671,916, total value of supply over 149 times, as shown in attached Table (1) from June 30, 2017, including that a stock company B received a tax invoice stating as if it had been supplied goods or services equivalent to KRW 50,780,000, even though it did not have received any goods or services from Company B from Company D, as well as that it received a false tax invoice in the amount equivalent to KRW 50,780,00.

Accordingly, the Defendant was issued a false tax invoice equivalent to KRW 4,820,671,916 for profit-making purposes.

B. On April 1, 2015, the Defendant in violation of the Punishment of Tax Evaders Act was reduced by 90,652,541 won in corporate tax year 2014 by appropriating the amount of tax invoice issued falsely as stated in paragraph (a) in terms of cost, and was reduced by 53,352,139 won in total, over four times until April 1, 2018, as shown in the list of crimes in attached Table (2), from that time, from that time, the Defendant was reduced by 53,352,139 won in total, as shown in the list of crimes in attached Table (2).

Accordingly, the Defendant evaded taxes by fraud or other illegal acts.

2. B;

A. The Defendant who violated the Punishment of Tax Evaders Act due to the receipt of false tax invoices shall be as provided in Article 1.