[Defendant A] The defendant shall be punished by imprisonment for four months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Punishment of the crime

1. On February 19, 2001, Defendant A is the representative director of Defendant B, a corporation established for the purpose of boiler and pressure vessel manufacturing, etc. on the first floor of the building C, Masung-si, Masung-si.

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

A. On January 9, 2017, the Defendant issued a false tax invoice of KRW 445,00,000 in an electronic tax invoice of KRW 385,00,000 in supply value, although there was no fact that he/she supplied “Tank and pipeline installation works” to Company D (E, Representative:F), and issued two copies of the electronic tax invoice of KRW 830,000 in total supply value on two occasions, even though he/she did not supply “Tank installation works” to the said Company D in the same manner on the same day.

B. On December 9, 2016, the Defendant received a false tax invoice: (a) around December 9, 2016, the Defendant was issued four copies of the electronic tax invoice of KRW 300,000,000, in total four times from the said stock company, in the same manner as indicated in the attached list of crimes, even though there was no fact that the Defendant received goods or services, such as boiler production, from the said stock company D, even though it was supplied with the said goods or services, including “stove production.”

2. The Defendant B, a representative director of the Defendant, issued and received the false tax invoice as above with respect to the Defendant’s business at the same location as the above paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application of Acts and subordinate statutes to the details of the issuance of electronic tax invoices, reports on the closure of value-added tax investigations, and supplementary investigation records;

1. The relevant Article of the Criminal Act and the defendant A who is selected to commit the crime: Each of the tax evasions in the Gu;