The defendant corporation B shall be punished by a fine of KRW 10 million for six months, and the defendant corporation B shall be punished by a fine of KRW 10 million.

(b).

Punishment of the crime

Defendant

Agricultural Company B (business registration number: C) is a company established for the purpose of distributing agricultural products, and the defendant A is the representative of the above company.

1. Defendant A

A. On November 30, 2017, the Defendant issued a tax invoice or invoice without the supply of goods or services, at the office of the foregoing company located in Geumsan-gun, Chungcheongnam-gun on a tax invoice or invoice, and on fact, at E Co., Ltd. (F), issued three copies of a tax invoice or invoice equivalent to the total value of 1,038,19,090 won of supply without the supply of goods or services, from that time until December 31 of the same year, including the issuance of a tax invoice stating as if he/she supplied goods or services in an amount equivalent to KRW 45,727,272 of the supply value, although he/she did not supply goods or services to E Co., Ltd. (F).

B. On November 30, 2017, the Defendant received a tax invoice or invoice without the supply of goods or services, at the office of the foregoing company located in Geumsan-gun, Chungcheongnam-gun, Chungcheongnam-gun, and the fact was issued three copies of a tax invoice or invoice equivalent to the aggregate value of supply without the supply of goods or services, from that time until December 31, 201, stating that no supply of goods or services was made by G Co., Ltd. (H) Co., Ltd., Ltd., but the value of supply was paid in an amount equivalent to KRW 498,70,000, in spite of the absence of the supply of goods or services from G Co., Ltd. (H).

2. The Defendant Company B, at the time and place specified in paragraph (1) above, committed the same offense as that of paragraph (1) above with respect to the Defendant’s business.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to each electronic tax invoice, business registration certificate, and certified transcript of register;

1. Defendant A: Article 10(3)1 and 2 of the Punishment of Tax Evaders Act (the issuance and reception of tax invoices) on criminal facts