Defendant

A shall be punished by a fine of KRW 7,000,00,00,00,00 for six months of imprisonment for the defendant limited liability company B.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative of a limited company B with the purpose of manufacturing containers for transportation on the E 1st floor in Kim Jong-si D.

1. The receipt of the false tax invoice;

(a) No person who is obligated to receive a tax invoice may receive a tax invoice containing false information from a person who is obligated to receive the tax invoice.

On March 27, 2017, the Defendant issued one copy of a tax invoice stating as if he received goods or services equivalent to KRW 2,060,000,001 from F Company B at the above limited company B office from F Company B, but did not have received goods or services equivalent to KRW 916,00,000 out of the supply price.

As a result, the Defendant was issued a copy of tax invoice containing false information.

B. A, the representative of Defendant B’s limited liability company, committed an act of violation as set forth in the above A.

2. The issue of false tax invoice;

(a) No person who is a defendant A may issue a tax invoice without supplying goods or services pursuant to the provisions of the Value-Added Tax Act;

On March 31, 2017, the Defendant: (a) did not supply goods or services equivalent to KRW 916,00,000 to G Co., Ltd. at the above limited company B office; (b) provided one copy of the false tax invoice as if the Defendant supplied the same amount.

B. A, the representative of Defendant B’s limited liability company, committed an act of violation as set forth in the above A.

Summary of Evidence

[Judgment]

1. Defendants’ respective legal statements

1. A H statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to each construction contract, each electronic tax invoice, B solar-powered construction schedule, written report on construction plans for electric installations for the electricity business, and written permission for electric generation business;

1. Relevant Article of the Act and the choice of punishment for the crime;

A. Defendant A: Article 10(2)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) and Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices)