Defendant

A Imprisonment for six months, and Defendant B shall be punished by a fine of twenty thousand won.

However, Defendant A.

Punishment of the crime

Defendant

A is a representative director who has operated B, and Defendant B is a corporation which produces plastic windows and materials inside and outside of building.

1. Defendant A

A. A person who is obligated to prepare and issue a tax invoice pursuant to the Value-Added Tax Act for an issue of “non-issuance of a tax invoice” may not issue a tax invoice.

Nevertheless, around May 26, 2012, the Defendant supplied goods equivalent to KRW 700,000 to “F” at the above B’s office, and did not issue a tax invoice. From around that time to December 18, 2015, the Defendant did not issue a tax invoice amounting to KRW 381,803,403, total supply value over 289 times, as in attached Table 1, from around that time to December 18, 2015.

B. A person who is obligated to prepare and issue a tax invoice pursuant to the Value-Added Tax Act that "not receiving a tax invoice" may not be issued a tax invoice.

Nevertheless, around May 25, 2012, the Defendant received goods equivalent to KRW 120,00 from “G” from “B” office and did not receive tax account statements. From around that time to December 30, 2015, the Defendant did not receive tax account statements equivalent to KRW 309,273,116, total supply value of KRW 151 times, as shown in attached Table 2, from around that time to December 30, 2015.

(c)

No person shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services.

Nevertheless, around June 13, 2012, the Defendant issued a false tax invoice equivalent to KRW 55,00,000 for the supply price, even though he/she did not have supplied goods or services to “H” at the office of the said joint stock company (ju) around June 13, 2012. From around that time to November 19, 2015, the Defendant’s total supply price of KRW 1,188,269,412 is false.