Defendant

A shall be punished by imprisonment with prison labor for six months, and by a fine of five million won for the defendant B corporation.

except that this judgment.

Punishment of the crime

Defendant

A, from June 20, 206 to December 31, 2015, from around 201 to around 31, 2015, from around 1, 2007 to around 1, 2007, from around 1, 2007 to July 31, 2013, H (business number I) which is the same kind of company in its own name in the same city from around 30, 2013 to around 31, 201, and from around 30, from around 30, 2013 to around 31, K (Business Number L) which is the same kind of company in the name of J in the same city from around 30, 205 to around 10, 205 to the date, Defendant B is a corporation established for the purpose of wholesale business.

1. Defendant A

(a) No person who is required to prepare and issue a tax invoice under the Value-Added Tax Act to issue a false entry of a tax invoice in his/her name shall issue a false entry of the tax invoice or issue a false entry of the tax invoice;

Nevertheless, around May 12, 2014, the Defendant issued a tax invoice stating an excessive amount of KRW 329,457,69,69 in total on 22 occasions from the above date to December 31, 2015, including a false tax invoice stating the supply value of KRW 20,116,00, while supplying construction materials equivalent to KRW 14,61,455 to N at K office.

(2) No person who is obligated to prepare and issue a tax invoice under the Value-Added Tax Act to issue a false tax invoice under the name of the corporation shall issue or issue a false tax invoice.

Nevertheless, the Defendant, at around October 27, 2015, supplied building materials equivalent to KRW 19,400,000 toO at the B’s office around October 27, 2015, issued a false tax invoice stating the supply value of KRW 23,00,000, and also issued a false tax invoice stating the supply value of KRW 23,00,000 from the above date to October 31, 2016.