Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 20,000,000 won.

However, the defendant A.

Punishment of the crime

1. Defendant A

(a) No person that issues a false tax invoice shall issue a tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, on May 31, 2016, the Defendant issued a false tax invoice of KRW 1 billion in total on three occasions from around that time to June 30, 2016, in the following manner, as shown in the list of crimes, as if he/she supplied goods or services equivalent to KRW 200,000,000, as if he/she actually supplied goods or services to the (ju) Lehyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyys

(b) No person who prepares and submits a false list of total tax invoices shall submit to the Government a false list of total tax invoices by sales and by seller under the Value-Added Tax Act without supplying goods or services;

Nevertheless, on July 23, 2016, the Defendant reported the value-added tax for the first time at the tax office located in Daegu-gu, Daegu-gu, 118 (State)B’s operation (State)B in 2016, and in fact did not supply goods or services to the (State) algoti, but (State) algoti, submitted a false list of total tax invoices by the seller to the employees in the name of the said tax office, as if the Defendant supplied goods or services in an amount equivalent to one billion won in total, to the supply price of the goods or services to the (State) algoti. B. (State) algoti.

2. A, the representative of the defendant B, committed an offense as described in paragraph 1 in relation to the defendant's business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement made by the police against D;

1. A written accusation and a report on the completion of investigation of value-added taxes;

1. Electronic tax invoices, the 1st general taxable person’s assessment report on value-added tax, and the list of tax invoices by customer shall apply to statutes in 2016.