Defendant

A Imprisonment with prison labor of two years and fines of KRW 1,500,000,000, Defendant B shall be punished by a fine of KRW 30,000,00, and Defendant B shall be punished by a fine of KRW 1,500.

Punishment of the crime

Defendant “Basic Fact-Finding” A Co., Ltd. is a corporation that manufactures man-made sets used in electronic equipment, such as mobile phones, using Dong boxes, Ga set, 3Mtape, and Gasung tape, and Defendant C is the actual operator of the company in charge of the creation and human resources management of the company, purchase and sales fund management, and issuance and receipt of tax invoices, as the representative director in the name of Defendant B Co., Ltd. in the name of Defendant B Co., Ltd.

Defendant

The decision-making ratio E is a corporation that operates the business of manufacturing Hand-phones, and the defendant D is the representative director of the defendant-appellant in the decision-making ratio.

" 2016 Gohap 66"

1. Defendant A

(a) No value-added tax account statement under tax-related Acts shall be issued without supplying goods or services in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance, etc. of false tax account statement) and with false entries therein;

On January 30, 2015, the Defendant issued a false statement of tax amounting to KRW 6,065,350,000 in total seven times from July 6, 2015, from that time, as shown in attached Table 1, as if he supplied goods or services, even though he/she did not supply goods or services to the KCAE, at the office of the KCAF and the KCAB, which was on the second and second floors, from that time, he/she issued a false statement of tax amount equivalent to KRW 490,620,00 in total, as in attached Table 1.

(ii) not receive the value-added tax account statement under the tax-related Acts without being supplied with goods or services on a false basis.

On February 3, 2015, the Defendant issued a purchase tax invoice equivalent to KRW 372,112,500 in the supply price as if he/she received goods or services, even though he/she did not receive goods or services from the GB office, at around February 3, 2015, the Defendant appears to be a clerical error in the bill of indictment as of July 7, 2015.

To the end, as shown in attached Table 2, the total amount of supply 6,403,906,00 won shall be attached to the indictment, such as attached Table 2.