1. Defendant A shall be punished by imprisonment for six months.

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is a substantial operator of Company B in Gyeong-gun, Gyeong-gun, Gyeong-gun, and Defendant B (the change of trade name in Company D on September 24, 2013) is a corporation established to carry on the manufacturing of steel structure.

1. When a defendant A is not allowed to issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, the defendant shall not do so;

A. On December 8, 2011, at the office of the said D Co., Ltd., issued a false copy of sales tax invoice equivalent to the above amount to Cheongho Construction, as if the supply price of goods or services equivalent to 512.5 million won, although there was no fact that goods or services were supplied to Cheongho Construction (State), and as such, the supply price was supplied in a false manner;

B. On December 13, 2011, at the office of the said D Co., Ltd., issued a false copy of sales tax invoice equivalent to the above amount for the development of the E Industry, as if the supply price of goods or services equivalent to KRW 120 million, although there was no fact of supplying goods or services in the E Industry Development;

C. On December 13, 201, the above D Co., Ltd. received two copies of the purchase tax invoice equivalent to the above amount, as if the supply price was not 310,280,000 won, and 219,700,000 won, respectively, as if the goods or services were provided by Jinyalian from the office of the said D Co., Ltd., without being supplied with the goods or services from Jinalian (State).

2. The above A, a de facto representative of the defendant corporation, was either supplied or supplied with goods or services as above, or issued or received a tax invoice under the Value-Added Tax Act at the time, place, such as the date, time, and place as set forth in Paragraph B (1) of the same Article.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Investigation report;

1. Application of Acts and subordinate statutes on electronic tax invoices;

1. Defendant A of the relevant criminal facts: Punishment of Tax Evaders Act;