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

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is the actual operator of B from June 16, 2016, a corporation located in Eunpyeong-gu Seoul Metropolitan Government Dadong 2nd floor E, and the defendant corporation B is a corporation established for the purpose of real estate enforcement business.

1. Defendant A

A. On December 14, 2016, the Defendant, who received the purchase tax invoice, did not receive the purchase tax invoice in collusion with the above F representative G even though he received three debentures equivalent to the total supply price of KRW 697,709,09,091 from F.

B. In the same place as before December 14, 2016, the Defendant, who was issued sales tax invoices, did not issue sales tax invoices on the supply price of H at KRW 274,100,00 in total, equivalent to KRW 274,100,00 in supply price to Company I, equivalent to KRW 274,10,00 in supply price to Company I, and the supply price of KRW 149,509,09,091 in total to Company I, but did not issue sales tax invoices.

C. The Defendant received a false tax invoice at the same place as before December 30, 2016, without having received goods or services equivalent to KRW 1,090,909,09,090 from J, the Defendant received one copy of the false tax invoice as if there were such facts.

2. Defendant B: (a) the representative of the Defendant Company A did not issue a sales tax invoice regarding the Defendant’s business as stated in paragraph (1); (b) did not receive a purchase tax invoice; and (c) received a false tax invoice.

Summary of Evidence

1. Defendants’ partial statement

1. A protocol concerning the police investigation of the defendant A;

1. Protocol of examination, each written answer, and each written confirmation;

1. A written accusation;

1. Electronic tax invoices, certified copies of each building register, copies of each real estate sales contract, certified transcript of corporate register, commercial lease contract, and register of shareholders;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Relevant Article of the facts constituting a crime and subparagraph A of a sentence: Each of the Gu;