Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 6,00,000 won.

However, the defendant A.

Punishment of the crime

1. Defendant A

(a) No person who receives a false tax invoice shall receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;

Nevertheless, on December 26, 2011, the Defendant was issued a false tax invoice equivalent to KRW 15,000,000 in the supply price as if the Defendant was supplied with sound equipment leasing and operating services from D even though the Defendant did not actually receive goods or services from B at the (State)B office located in the Pakistan-si.

In addition, the Defendant was issued a false tax account statement equivalent to KRW 214,590,90,908 in total six times as shown in the annexed Table 1 in the same manner between around that time and March 31, 2014.

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

Nevertheless, on January 18, 2012, the Defendant reported the second value-added tax on (State)B in the Echeon-si Tax Office located in Leecheon-si, Dongcheon-si, 486, and submitted to the employees of the above tax office a list of the total tax invoices by seller, stating the supply price of KRW 15,00,000 on the false tax invoice stated in paragraph (1), including the supply price of KRW 15,241,865,247, while the actual purchase price was KRW 1,26,865,247.

In addition, the Defendant submitted to the tax office a list of total tax invoices for false individual suppliers, stating the amount of KRW 214,590,908 higher than the actual supply price of the goods subject to the purchase report, in the same manner as attached Table 2 of the List of Crimes, from around that time to April 16, 2014, in the same manner.

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

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