Defendant

A shall be punished by imprisonment for six months, and by a fine of five million won for Defendant B.

However, the defendant A.

Punishment of the crime

1. The defendant of the victim A is the representative director of the corporation B, the purpose of which is to carry out the business of manufacturing electric equipment in Daegu-gu C 207 and the business of disinfecting or disinfecting electricity.

No person may be allowed to receive a tax invoice under tax-related Acts without being supplied with goods or services.

Nevertheless, the Defendant was issued a false tax invoice of an amount equivalent to KRW 198,00,000 equivalent to the tax amount of KRW 211,00,000 on October 31, 2016, as if he received the goods or services even though he did not receive the goods or services from the D&S F F, as if he received the goods or services at the above office.

2. The defendant B, a representative director of the above defendant B, was issued a false tax invoice as described in paragraph (1) with respect to the above defendant's business.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against D;

1. A written accusation, a report on the completion of the additional tax investigation, and a written resolution for rectification of the additional value tax;

1. Application of Acts and subordinate statutes governing tax invoices;

1. Defendant A: Article 10(3)1 of the Punishment of Tax Evaders Act; Article 10(3)2 of the Punishment of Tax Evaders Act; Article 18 and Article 10(3)1 of the Punishment of Tax Evaders Act;

1. Defendant A who is subject to aggravated concurrent crimes: the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act, Article 38(1)2 and Article 50: Defendant B: the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act;

1. Defendant A: Article 62 (1) of the Criminal Act;

1. Defendant B Co., Ltd.: The crime of violating the Punishment of Tax Evaders for the reason of sentencing Article 334(1) of the Criminal Procedure Act is likely to hinder the nation’s realization of tax justice, and the nature of the crime is grave, etc. that are disadvantageous to the Defendants.

On the other hand, the defendants are in this case.