Defendant

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

However, against Defendant A.

Punishment of the crime

1. Defendant A is the representative of Company B established for the purpose of wholesale and retail of computers and peripheral devices, export and import business, etc.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, around March 29, 2016, the Defendant issued a false tax invoice of 509,90,000 won in total, from June 17, 2016, as shown in the attached list of crimes, even though the Defendant did not receive miscellaneous supply, etc. from the “E” office in Yongsan-gu Seoul, Yongsan-gu, Seoul and D, and the fact was not received from the “E”, and as if he received miscellaneous supply of KRW 40,120,00,000, from that time, a false tax invoice of 14 times in total was issued.

2. Defendant B, a representative of the Defendant, was issued a false tax invoice as above with respect to the Defendant’s business at the time and place specified in paragraph (1).

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation;

1. Supplementary report of investigation;

1. Electronic tax invoices;

1. Details of account transactions;

1. Application of Acts and subordinate statutes to an investigation report (a certified copy of the corporation register and an inquiry into business registration);

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); Article 10 (3) 1 of the Act; Article 10 (3) 2 of the Act on Punishment of Tax Evaders; Article 18 and Article 10 (3) 1 of the former Punishment of Tax Evaders Act;

1. Defendant A: Article 62 (1) of the Criminal Act;

1. Defendant B Co., Ltd.: Reasons for sentencing under Article 334(1) of the Criminal Procedure Act [Defendant A]

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. Reduction elements of less than three billion won (special-speed person): The recommendation field where the actual amount of profit is minor and the amount of profit is minor.