Defendant

A shall be punished by imprisonment for one year, and a defendant corporation B shall be punished by a fine of 30,00,000 won.

, however, the defendant.

Punishment of the crime

1. Defendant A, who is engaged in import and customs clearance agency business, established “G” as a private business chain by borrowing the name of “F to run the clothing processing business,” and established and operated “I” as a private business chain by lending the name of “H,” and Defendant A, although there is no actual supply of goods or services between B and G, and I, intended to issue and receive false tax invoices.

A. (1) On July 22, 2016, the Defendant issued and received a tax invoice equivalent to KRW 108,490,253 in total, as shown in the attached Table No. 108,490,253 from the time of the issuance and receipt of one sheet of tax equivalent to KRW 780,000 in supply value, although there was no fact that goods or services were supplied to G from around the second floor of the J building in Nam-gu Incheon, Seoul, Seoul, (ju) around July 22, 2016, and issued and received the tax invoice of KRW 871 in total, as stated in the attached Table No. 1420, Jan. 14, 2017.

(2) On March 31, 2016, the Defendant issued and received 49 copies of the tax account statement equivalent to KRW 18,182,000 in the supply price, including the receipt and delivery of one tax account statement equivalent to KRW 18,182,00 in the supply price, as shown in the attached Table (2) from August 9, 2016, even though there was no fact that the Defendant supplied goods or services from G to (State)B, and received and delivered 49 copies of the tax account statement equivalent to KRW 1,009,32,334 in the aggregate of the supply price, such as the previous list of crimes.

B. On September 27, 2016, the Defendant issued and received a tax invoice of KRW 16,420,741 in total, as shown in the separate sheet of crime (3) from December 12, 2016 to December 12, 2016, even though there was no fact that the Defendant supplied goods or services on the second floor of the J building in Nam-gu Incheon Metropolitan City (State) to I, the Defendant issued and received one sheet of tax equivalent to KRW 200,000 in supply value, and issued and received one sheet of tax equivalent to KRW 16,420,741 in total, as shown in the list of crimes (3).

(2) On March 31, 2016, the Defendant issued a tax invoice equivalent to KRW 342,00,000 in supply value, even though there was no fact that goods or services were supplied in the second floor of the J building in Nam-gu Incheon Metropolitan City.