[Defendant A] The defendant shall be punished by a fine of KRW 4,000,000.

If the defendant does not pay the above fine, 100.

Punishment of the crime

1. Defendant B’s sole criminal conduct

A. The Defendant in violation of the Punishment of Tax Evaders Act following the issuance of a false tax invoice was a person who actually operates D Co., Ltd. (hereinafter “D”) located in the window of Changwon-si (hereinafter “D”), who is the actual operator of E-F (hereinafter “F”), and was delegated by E-F (hereinafter “F”) to issue a false tax invoice in F name.

On July 21, 2017, the Defendant issued 73 copies of the tax invoice in F’s name, as shown in the attached list of crimes (1) from around that time to April 30, 2018, inasmuch as F was paid the transportation fee of KRW 7,557,00 (the supply price base of KRW 6,870,00), although the Defendant did not supply the goods or services to D, the Defendant issued 73 copies of the false tax invoice in F’s name, as shown in the attached list of crimes (1).

B. On January 24, 2018, the Defendant violated the Punishment of Tax Evaders Act due to a false entry in the list of total tax invoices by customer, by accessing the Internet home-tex website at D offices.

A false tax invoice issued as described in paragraph (1) submitted a false list of total tax invoices by customer (2) to the competent tax office on July 25, 2018, and submitted a false list of total tax invoices by customer (2017) to the competent tax office at the same place on the same date and with D’s access to the said Internet Home Text website at the same place on the same date, and submitted a false list of total tax invoices by customer (2018 No. 1) to the competent tax office.

2. On April 2018, Defendants A accepted the Defendants’ joint criminal intent as the actual operator of the FF located in Busan-gu G, Busan-gu, and offered that Defendant B be involved in the crime in which the value-added tax should be refunded by issuing a false tax invoice.

According to the above public offering, the Defendants were at the D office around April 18, 2018, and the F supplied goods or services to D.