Defendant

A Imprisonment of one year and six months and fine of 1,100,000,000 won, and Defendant B shall be punished by a fine of 3,000,000 won.

Punishment of the crime

1. Defendant A, from July 28, 2008 to March 2013, 2013, as an internal director of the Co., Ltd. (hereinafter “B”) established for the purpose of manufacturing and selling NAD from E to E (hereinafter “B”), he took overall charge of all the company’s business.

No one shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services for profit, and shall submit to the Government a false list of total tax invoices by customer and purchaser under the Value-Added Tax Act.

Nevertheless, the Defendant filed a final return on the second value-added tax base for B at Echeon Tax Offices located at Leecheon-si on February 12, 201, and filed the final return on the second-year value-added tax base for B from October 1, 2010 to December 31, 2010 with the 370,343,000 won in total without being supplied with goods or services from DM K branches and F Co., Ltd. and received goods or services from the 370,34,000 won in total from the 370,343,00 won in total from the supply of goods or services, and submitted the separate invoice for the above date, at the 370,343,000 won in total, from October 1, 2010 to December 31, 2010 to the 37,010 won in total, and without being supplied with the above 370,010 won in total or services, as if it were supplied from the 3010.