Defendant

A shall be punished by imprisonment of three years and fine of 4.9 billion won, by imprisonment of one year and six months, and by fine of 1.8 billion won, respectively.

Punishment of the crime

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

1. Defendant A was the representative director of Defendant A from June 2015 to June 2016, and Defendant A was the person who actually operated Defendant A from November 2016 to June 201.

A. Defendant A received a false tax invoice (related to C) on June 29, 2015, received a false tax invoice from F in the same manner from F to April 5, 2016, even though there was no fact that he/she was supplied with closed-shaped weights (closed weights) from F, Defendant A received a tax invoice equivalent to KRW 45,808,480 from F, and received a false tax invoice equivalent to KRW 30,620,761,333 of the supply price from F for profit-making purposes, as shown in attached Table 1, from around that time to April 5, 2016.

B. On July 4, 2017, Defendant A received false tax invoice (related to D) by the same method as in attached Table 2, from around the time to November 10, 2017, Defendant A received a copy of the tax invoice equivalent to KRW 148,975,00 of the supply price, even though he/she did not have received the waste Dong from H, and received a copy of the tax invoice with the content that he/she received the waste Dong equivalent to KRW 148,975,00 from the supply price, and received a copy of the false tax invoice equivalent to KRW 17,711,6,400 in total for profit-making purposes, such as in attached Table 2.

2. Defendant B is a person registered as a seller of scrap metal Do and retail business with the trade name “H” from Kimhae-si, Kimhae-si.

Defendant

B The facts at the above H office around July 4, 2017 are as follows: (a) although there was no supply of waste Dongs to Co., Ltd., Ltd., the supply price of KRW 148,975,00, the tax invoice was issued and delivered as one copy of the supply price; and (b) from around that time to November 10, 2017, as shown in attached Table 3 in the same manner.