1. Defendant A shall be punished by imprisonment with prison labor for 10 months and by a fine of 300 million won for a limited liability company.

2. The defendant A: Provided, That the defendant A.

Punishment of the crime

Defendant

A is the representative director of Daegu Suwon-gu C(SeB), and the defendant(SeB is a corporation specializing in wholesale of imported alcoholic beverages.

1. Defendant A

(a) No one shall issue a false tax invoice due to the most recent transaction without supplying any goods or services;

Nevertheless, from January 1, 2014 to June 30, 2014, the Defendant issued a false tax invoice as if the supply price was 45,413,666 won of alcoholic beverages, although there was no fact that alcoholic beverages were supplied at the above B office.

In addition, from that time until December 31, 2014, the Defendant issued a false tax invoice amounting to KRW 302,742,897 in total on 31 occasions, such as the list of crimes (1) as shown in the attached Table of Crimes (1).

(b) No person liable to issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice unless the tax invoice is issued or falsely entered;

From January 1, 2013 to June 30, 2013, the Defendant supplied an amount equivalent to KRW 17,013,642 of the supply price of alcoholic beverages to “E” at the above B office, but did not issue a tax invoice from that time until December 31, 2014, including the failure to issue a tax invoice, and issued a tax invoice with a total of 6,454,826,361 won as shown in the attached Table of Crimes (2) from that time until December 31, 2014.

2. Defendant (ownership)B issued a false tax invoice as described in Section A 1. As to the Defendant’s business at the date, time, and place described in each of the subparagraphs of Paragraph 1., or issued a false tax invoice without issuing a tax invoice or with a false entry.

Summary of Evidence

1. Defendant A’s legal statement

1. Statement of the police statement concerning F;

1. A written accusation;