Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 10,000,000 won, respectively.

Defendant

Co., Ltd.

Criminal facts

Defendant A, as an internal director of a stock company B, is a representative who actually operates the above company, and Defendant B is a corporation with the objective of outsourcing, etc.

1. Defendant A

A. On November 30, 201, the Defendant was issued an electronic tax invoice of KRW 77,927,325, which was issued by the supplier Company F, the recipient Company B, the supply price of which was KRW 77,927,325, although the fact was not found to have been supplied by the supplier Company F, the supplier Company B, the supply price of which was 77,927,325.

From that time to March 31, 2012, the Defendant was not supplied goods or services from F Co., Ltd. over 50 times in total, and was issued an electronic tax invoice of KRW 850,122,119 in total, as shown in the details of issuance of the electronic tax invoice.

B. Notwithstanding the fact that the Defendant received the false tax invoice of H Co., Ltd. on April 30, 2012 at the office of the Nam-gu Incheon Metropolitan City G and 102, the Defendant received the electronic tax invoice of KRW 7,350,970 from the supplier Co., Ltd., Ltd., without having received the goods or services from H.

From that time to August 31, 2012, the Defendant was issued an electronic tax invoice of KRW 1,871,646,268 in total without being supplied goods or services from H 155 times in total, as shown in the details of issuance of the electronic tax invoice.

2. The Defendant Company B was issued an electronic tax invoice of KRW 2,721,768,387 in total, without being supplied goods or services as set forth in the above paragraph (1) with respect to the Defendant Company’s business at the date, time, and at the place of the foregoing paragraph (1).

Defendant A, as an internal director of the corporation B, is the actual operator of the corporation, and the corporation B is the tax of the corporation.