Defendant

A Imprisonment for six months, and Defendant B shall be punished by a fine of 5,000,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of Defendant B.

1. Defendant A

(a) No one shall issue a false tax invoice without supplying any goods or services as prescribed in the Value-Added Tax Act;

Nevertheless, around December 5, 2014, the Defendant issued a tax invoice with the content that the Defendant supplied goods or services equivalent to KRW 200,000,000 to the D Co., Ltd. in the B Co., Ltd.’s office located in Seoul Special Metropolitan City, Seoul Special Metropolitan City, despite the fact that goods or services were supplied to D Co., Ltd.

In addition, the Defendant issued a false tax invoice equivalent to KRW 1,100,000 in total over 13 times, as shown in attached Table 1, from that time until January 19, 2018.

(b) No one shall be issued a tax invoice without being supplied with the goods or services under the provisions of the Value-Added Tax Act;

Around July 31, 2014, the Defendant received a tax invoice stating that the Defendant was supplied with goods or services equivalent to KRW 4,800,000,000, in the office of the said B Co., Ltd., and that the fact was not the fact that the Defendant received goods or services from E.

In addition, the Defendant received a false tax invoice in an amount equivalent to KRW 535,559,534 in total over 113 times, as shown in Appendix 2, from that time until October 13, 2017.

(c) No person who submits a false list of total tax invoices by seller shall submit a false list of total tax invoices by seller without supplying the goods or services under the Value-Added Tax Act.

Nevertheless, the Defendant is equivalent to KRW 18,070,000 in total when filing a value-added tax return on October 25, 2014 at the Central 18, South-Namnam-gun, Chungcheongnam-do, and at the same time filing a value-added tax return for two years in 2014.