Defendant

A Imprisonment for six months, Defendant B shall be punished by a fine of twenty thousand won, each.

except that this judgment.

Punishment of the crime

Defendant

A is the representative director of the defendant B who mainly engages in the services, vessel processing business, etc. in the C Building D at the time of macroscop.

1. No person shall issue or receive tax invoices without supplying or receiving goods or services, and shall submit to the Government a false list of total tax invoices by seller and by seller;

A. On April 30, 2017, the Defendant received the processed tax invoice, and the fact was issued nine copies of the total amount of tax invoice of KRW 1,574,512,304, as indicated in the separate sheet of crime, from around that time to October 31, 2017, as shown in the separate sheet of crime, as if he received the tax invoice of KRW 195,694,396 as if he received the supply of goods or services from B, even though he did not have received the supply of goods or services from B.

B. On July 18, 2017, the Defendant submitted a false list of the separate tax invoices by a false purchaser: (a) filed a final return of value added tax for the first time in 2017 at the G Tax Accounting Office located in CF on July 18, 2017; and (b) the Defendant submitted a false list of the separate tax invoices by a purchaser as if he received goods or services from E despite the absence of the fact that B received goods or services from E; and (c) filed a false list of the total tax invoices by the purchaser at the regional tax office around that time.

2. Defendant B, as described in the above paragraph 1, was the representative of Defendant B, who committed the same offense as described in the above paragraph 1 with respect to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to a sum table of accounts for each purchaser of reports on completion of the investigation of value added taxes, investigation reports (Submission of data at a Tong tax office);

1. Relevant provisions of the Act on the Punishment of Tax Evaders and the Defendant A who choose a sentence on the crime: Before the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018).