[Defendant A] Defendant A shall be punished by imprisonment with prison labor for 8 months and fine for 399,00,000 won.

Defendant

A The above fine shall be imposed.

Punishment of the crime

Defendant

A is the representative director of Yongsan-gu Seoul Metropolitan Government, and Defendant B (hereinafter referred to as “Defendant Company”) is a corporation established for the purpose of computer and peripheral devices, wholesale business, etc.

1. Defendant A

A. (1) Around June 4, 2015, the Defendant issued a false tax invoice stating that he/she supplied goods or services equivalent to KRW 159,851,00 at the Defendant Company’s office and D (hereinafter “D”) as if he/she did not supply them. From around that time to October 28, 2015, the Defendant issued a letter of false tax invoice indicating “amount of false tax invoice” in attached Table (1) from around that time, to around October 28, 2015, as shown in the “amount of false tax invoice” column (excluding double Nos. 4, 5, 12, and 15) of the supply price in total 12 times, such as a statement (excluding double Nos. 4, 5, 12, and 15) of the supply price.

(2) On May 7, 2015, the Defendant received a false tax invoice stating that the Defendant received goods or services equivalent to KRW 101,540,000 from E Co., Ltd. (hereinafter “E”), which is a customer, even though having not received goods or services equivalent to the supply price, from the said Defendant’s office (hereinafter “E”), and received a false tax invoice from around that time to October 26, 2015, including a false invoice of KRW 12,972,807,100 in total, including a false invoice of KRW 12,00,00 in total, from around that time, until around October 26, 2015.

Accordingly, the Defendant issued or received, for profit-making purposes, a false tax invoice equivalent to KRW 3,971,916,436 ( KRW 1,99,109,336 KRW 1,972,807,100) in total, at least three billion in supply value, etc. of goods or services.

B. On June 15, 2015, the Defendants in violation of the Punishment of Tax Evaders Act issued one copy of the tax invoice stating that they received goods or services equivalent to KRW 142,778,00 from E, even when they received goods or services from E at the office of the above Defendant Company, and received goods or services equivalent to KRW 73,367,500.