Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 5,000,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of Yeongdeungpo-gu Seoul Metropolitan Government building C and corporation B, and Defendant B is a corporation established for the purpose of wholesale and retail business of household goods.

1. No person who is a defendant A shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Nevertheless, the Defendant issued and received false tax invoices as follows.

On September 20, 2017, the Defendant issued a false tax invoice at the above corporation B office, and the fact that the Defendant issued one copy of a false tax invoice equivalent to KRW 136,363,636, even though he did not provide goods or services to E, as well as six copies of a false tax invoice equivalent to the total value of KRW 1,269,581,816, as shown in attached Table 1, from the time to December 29, 2017.

B. On September 20, 2017, the Defendant received a false tax invoice: (a) around September 20, 2017, the Defendant received 7 copies of the false tax invoice equivalent to KRW 1,261,363,63,636, respectively, in total seven times, as shown in the attached Table 2, including that the Defendant received one copy of the false tax invoice equivalent to KRW 136,254,545, although the Defendant did not receive any goods or services from E, even though he did not receive any goods or services from E; and (b) from that time until December 29, 2017.

2. The Defendant B, at the time and place specified in paragraph (1), issued each false tax invoice as described in paragraph (1) with respect to the Defendant’s business, and received each false tax invoice.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police interrogation of the accused;

1. The application of the corporate passbook entry account form, details of transactions, 13 copies of electronic tax invoices, and the business registration certificate;

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;