1. Defendant A shall be punished by imprisonment with prison labor for one year;

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

Defendant

A is the representative of B, and the actual representative of C, a corporation located in Gwangju Northern-gu G, B is a corporation established for the purpose of sales of steel bars, and C is a corporation established for the purpose of sales of steel bars, and C is a corporation established for the purpose of sales of steel bars.

1. Part B of the corporation

(a) No person who issues a processing tax invoice may issue a tax invoice under the Value-Added Tax Act without supplying goods or services;

On June 30, 2014, the Defendant: (a) at the foregoing B office on June 30, 2014; (b) as if he/she supplied goods or services in an amount equivalent to KRW 102,346,560 in supply price, he/she issued a tax invoice from that time until March 31, 2015, notwithstanding the fact that he/she had not supplied goods or services to a leap comprehensive construction.

1. A total of seven occasions, as described, an invoice of tax amounting to KRW 590,350,384 was issued.

2) No person who receives a processed tax invoice may receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

On December 20, 2014, the Defendant: (a) in the foregoing B office; (b) notwithstanding the fact that there was no fact that goods or services were supplied from ethyl; (c) as if the goods equivalent to KRW 14,730,940 were supplied, the Defendant was issued a tax invoice as if the goods were supplied; and (d) from that time, from that time until December 29, 2015, the list of crimes committed in attached Form.

2. A total of 12 occasions as described above was issued a tax invoice amounting to KRW 247,134,225 in total.

3) When a person who issues a false tax invoice has supplied goods or services, he/she shall issue a tax invoice according to the value of the supply and shall not issue a false tax invoice.

On December 31, 2015, the Defendant supplied goods equivalent to KRW 71,193,905 at the above B office, and the supply price is 116.