[Defendant A] Imprisonment with prison labor and fine of KRW 1,00,000,000 shall be punished.

The above fine shall not be paid by the defendant.

Punishment of the crime

Defendant

A is a person who actually operates Defendant B, a corporation established under the title C building D in Ansan-gu, Ansan-si for the purpose of manufacturing, etc.

1. They shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services by Defendant A;

Nevertheless, on April 10, 2018, the Defendant issued 55 copies of a tax invoice as if B supplied goods or services in an aggregate amount of KRW 4,731,729,50,000, in total 55 times, even though B did not have supplied goods or services to E even though B did not have supplied goods or services to E, as shown in attached Table 1, even though B supplied goods or services, around that time, the Defendant issued a tax invoice of KRW 82,00,000 from that time to December 28, 2018, and issued 70 copies of a tax invoice of KRW 4,731,729,50 in total, even though B had not supplied goods or services, as listed in attached Table 2 of the Crimes List 2.

Accordingly, the Defendant issued or received false tax invoices equivalent to KRW 9,035,182,269 in total of supply values for profit-making purposes.

In the written indictment, the portion of the issuance of false tax invoices [Attachment 1] and the portion of the receipt of false tax invoices [the total supply value of KRW 4,731,729,50 (attached Table 1] and the portion of the receipt of false tax invoices [the total supply value of KRW 4,303,452,769 (attached Table 2] are not stated and there was a misunderstanding as if the issued portion and the receipt portion were prosecuted as substantive concurrent crimes. However, the prosecutor made a trial that the whole amount [the total supply value of KRW 9,035,182,269 (=the total supply value of KRW 4,731,729,50), KRW 4,303,452,769)] are deemed to be a single comprehensive crime.