[Defendant A] The defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, 100,000.

Punishment of the crime

Defendant

A is the representative director of the defendant corporation B in Jeon Sung-gun Group C.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

1. Defendant A

A. A. Around November 2, 2016, the Defendant violated the Punishment of Tax Evaders Act (1) due to the issuance of a false tax invoice, the Defendant issued one copy of the tax invoice in a false manner as if the Defendant had no fact of supplying goods or services equivalent to KRW 120,000,000 to D Co., Ltd.

(2) Around December 5, 2016, the Defendant issued a false tax invoice as if it had not been found that B had supplied goods or services equivalent to KRW 80,000,000 to D Co., Ltd., and that there was a false fact.

(3) On December 5, 2016, the Defendant issued one copy of the tax invoice in the B office of the Co., Ltd., and the fact that the Defendant did not supply goods or services equivalent to KRW 60,000,000 to D Co., Ltd., but did not have any fact.

(4) Around January 10, 2017, the Defendant issued a false tax invoice as if it had not been found that B had supplied goods or services equivalent to KRW 70,000,000 to D Co., Ltd., and that there was a false fact.

B. (1) On November 3, 2016, the Defendant violated the Punishment of Tax Evaders Act due to the receipt of a false tax invoice (i) issued one copy of the tax invoice as if the Defendant had no fact of being supplied goods or services equivalent to KRW 120,000,000 from E by the stock company, while the Defendant was issued one copy of the tax invoice in a false manner.

(2) The Defendant Company B around November 29, 2016.