Defendant

A Imprisonment for six months, and Defendant B shall be punished by a fine of five million won.

However, Defendant A.

Punishment of the crime

Defendant

B Co., Ltd. is a corporation established for the purpose of manufacturing steel products, and Defendant A is a person in charge of overall affairs as an internal director of the above company.

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, around December 15, 2016, the Defendant was issued a tax invoice of KRW 858,000,000 in total, including one tax invoice of KRW 100,000 (value 100,000) and three tax invoices of KRW 500,00,000 (value 100,000) to the effect that the Defendant was supplied with one tax invoice of KRW 500,00,000 (value 100,000,000,000) by the content that the Defendant was supplied with 50,000,000 won (value 10,000,000 won) without being supplied with goods or services from Company D.

2. Defendant B, at the time and place specified in paragraph (1), received three copies of a false tax invoice in spite of the fact that the above Party A, the representative of the Defendant, was provided with goods or services as described in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Legal statement of witness E;

1. Examination protocol of suspect E by the prosecution;

1. The police statement concerning F;

1. Application of Acts and subordinate statutes to an accusation, a report on the completion of an investigation into value-added tax, electronic tax invoices (number 6, 11), documents pertaining to facilities for the manufacture of decorations and salts, and detailed statement of items related to electronic tax invoices;

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply); and Article 10 (3) 2 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) for each case: Articles 18 and 10 (3)

1. Defendant A from among concurrent crimes: the former part of Article 37 and Article 38 of the Criminal Act.