Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of five thousand won,00,000 won.

However, the defendant A.

Punishment of the crime

Defendant

The LAB is a corporation established for the purpose of clothing, miscellaneous wholesale, etc. in Gangdong-gu Seoul Metropolitan Government, and the defendant A is the operator of the LAB.

1. Defendant A

A. On January 3, 2013, the Defendant received a tax invoice processing process: (a) the Defendant received a false tax invoice as if he received a supply of goods or services equivalent to KRW 52,080,000 from the supply price from the Litius in the office of Litius, even though there was no fact that he received the supply of goods or services equivalent to the supply price of KRW 52,080,000; and (b) from that time, until January 3, 2014, he received a false tax invoice of the total amount of KRW 18 times, such as the one in the attached Table 1 of the Crimes List, from that time until January 3, 2014.

B. Even if the Defendant received goods or services equivalent to KRW 54,409,60 from E in the office of the Dispute Resolution Co., Ltd. in the middle half-year, the Defendant did not receive a tax invoice equivalent to the same amount in collusion with the above E’s name in spite of having received goods or services equivalent to the amount of KRW 54,409,60 from E. In addition, the Defendant did not receive a tax invoice equivalent to the total amount of KRW 1,01,942,224 in collusion with each other as shown in attached Table 2 from the end of the lower half-year period of 2013.

2. The Defendant, the representative of the Defendant B, committed a violation against the Defendant’s business, as described in paragraph 1.

Summary of Evidence

1. Partial statement of the defendant;

1. The legal statement of witness F and G in part;

1. A protocol concerning the examination of the police officers of the accused;

1. A H statement;

1. A written accusation and a report on the completion of investigation of value added taxes;

1. A business registration certificate, including a final return of value-added tax, (Defendant A and his defense counsel with respect to the fact of not receiving a tax invoice, Defendant A did not agree with each other, and thus, the crime related thereto is not established.

The argument is asserted.

However, the following circumstances recognized by the evidence duly adopted and investigated by this court, i.e., not receiving tax invoice, are the same.