Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 100,000,000 won, respectively.

However, the defendant A.

Punishment of the crime

1. Defendant A

(a) No person who is obligated to prepare and issue a false tax invoice pursuant to the added-value-added tax-related Acts shall enter and issue a false tax invoice;

Nevertheless, on January 31, 2012, the Defendant: (a) supplied goods or services equivalent to KRW 10,260,000,000, in fact, prior to the future mountain, a corporation that is a business partner of the said corporation; (b) provided goods or services in the amount of KRW 20,520,000 in supply; and (c) issued a tax invoice before the future mountain of the said corporation, by falsely stating the tax invoice as if the goods or services were supplied.

From around that time to December 31, 2015, the Defendant: (a) provided goods or services equivalent to KRW 392,983,273 in total on 69 occasions as shown in [Attachment Table 1] list of crimes; (b) provided goods or services in total; (c) provided goods or services in total amount of KRW 1,431,279,273 in total; and (d) issued a tax invoice to B’s transaction partner by falsely stating the tax invoice as if the goods or services were supplied.

(b) No person who issues a tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services;

Nevertheless, on January 6, 2012, the Defendant prepared a tax invoice as if he supplied goods or services equivalent to KRW 31,510,000,000, even though he did not actually supply goods or services, and issued it to the World Transfer Co., Ltd., a transaction partner of B.

The Defendant, from around that time to December 31, 2015, issued a processed tax invoice to the transaction partner B, as if the Defendant supplied goods or services equivalent to KRW 2,490,183,127 in total, even though the Defendant did not actually supply goods or services over 166 times in total, as shown in attached Table 2 of the List of Offenses 2.

(c)

(a) processing;