[Defendant A] The defendant A shall be punished by imprisonment for eight months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Punishment of the crime

Defendant

C A. From May 1, 2012 to September 2016, Gangnam-gu, Seoul, and from September 2016 to October 2017, the network management and approval agency business with the trade name “F” from around September 2016 to around October 2017. Defendant A is a person who actually runs the company as a director of the company B located in Daegu Suwon-gu G from February 13, 2004, and Defendant B is a company engaging in software development and mail order business.

1. They shall not be issued or received a tax invoice without supplying or being supplied with goods or services pursuant to the Value-Added Tax Act;

A. A. On February 11, 2016, the Defendant received false tax invoices: (a) around the F Office located in Gangnam-gu Seoul Metropolitan Government; (b) the fact that the Defendant was supplied with Hintegrated services (i.e., “I services”) from H Co., Ltd.; (c) did not receive one tax invoice amounting to KRW 1,035,51,709; and (d) received a tax invoice amounting to KRW 7,618,091,776 on eight occasions without being supplied with goods or services as shown in attached Table 1 from August 9, 2016 to August 9, 2016.

B. Around February 5, 2016, the Defendant issued a false tax invoice: (a) around 2016, the Defendant issued a tax invoice in an amount equivalent to KRW 7,580,173,785 on 27 occasions without supplying goods or services as shown in the attached Table 2, even though the Defendant did not provide Hintegrated Services (hereinafter “I Services”); and (b) issued one tax invoice in an amount equivalent to KRW 963,025,880 to B, a stock company (hereinafter “I Services”); and (c) issued a tax invoice in an amount equivalent to KRW 7,580,173,785, without supplying goods or services as listed in the attached Table 2.

2. No tax invoice shall be issued or issued without supplying or being supplied with goods or services pursuant to the Value-Added Tax Act by Defendant A;

around February 5, 2016, the Defendant was at the B office located in Daegu Suwon-gu G.