Defendant

A Imprisonment for eight months, Defendant B shall be punished by a fine of 5,000,000 won.

except that this shall not apply.

Punishment of the crime

Defendant

A is a person who operates a stock company B located in the Dong-gu, Busan Metropolitan City, and the defendant corporation B is a corporation established for the purpose of building materials and re-do and retail business.

1. Defendant A

(a) No person who is obligated to prepare and issue tax invoices under the added-value-Added Tax-Related Acts shall prepare and issue false tax invoices;

Nevertheless, on February 25, 2013, the Defendant: (a) provided goods or services equivalent to KRW 14,852,580 in value of the design supply of this title, a corporation which is a business partner of the said corporation, at the foregoing office; (b) provided goods or services in the supply price of KRW 40,802,60 in a false statement of tax; and (c) issued the design of this title to the said corporation.

From around that time to November 16, 2016, the Defendant: (a) provided goods or services equivalent to KRW 284,496,365 in total on 34 occasions as shown in [Attachment Table 1] from around that time; (b) provided goods or services in total amount of KRW 995,294,785 in total; (c) provided goods or services, the Defendant prepared a false tax invoice and issued it to the transaction partner B of the Co., Ltd.

(b) No person who issues a tax invoice for processing shall issue any tax invoice under the added-value-added tax-related Acts without supplying goods or services;

Nevertheless, on December 28, 2012, the Defendant prepared a tax invoice and issued it to E, as if he supplied goods or services equivalent to KRW 10,000,000, even though he did not actually supply goods or services at the above corporate office B.

In addition, even if the Defendant did not actually supply goods or services 97 times in total from around that time to December 29, 2016, the total supply value is 2,001.