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

[Defendant B] The defendant shall be punished by a fine of 4.5 million won.

Punishment of the crime

The Defendant (Defendant A) is a person who works in the “D”, who is an advertising company located on the first floor of the building of Ulsan-gu Seoul Metropolitan Government, and was in charge of the preparation of tax-related documents and reporting of taxes.

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

In addition, no one shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act by entering it falsely.

1. On May 20, 2016, the Defendant in violation of the Punishment of Tax Evaders Act due to the receipt of false purchase tax invoices was issued six copies of false electronic purchase tax invoices in an amount equivalent to 671,270,000 won in total of supply value as shown in the separate sheet by the following method from the F, as if the Plaintiff was supplied with goods or services equivalent to 90,000,000 won in supply value from the LOE, even though there was no actual supply of goods or services from the LOE in fact, and from that time until September 22, 2016.

2. On November 11, 2016, the Defendant violated the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer by false customer, filed a final return on the second general taxable person’s value added tax in Ulsan District Tax Office in 2016, and in fact filed a false list of tax invoices by customer, stating that D supplied goods or services equivalent to KRW 46,80,000 of the supply value to G, even though it did not have supplied goods or services to G, was submitted to the Government.

Defendant B is a person who operated the Advertising Agency I in Ulsan-gu H, Ulsan-gu, and Defendant A was a person who was in charge of tax-related affairs while working as an employee in the said I.

1. Defendant A

(a) Violation of the Punishment of Tax Evaders Act by receiving a false tax invoice;