Defendant

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

except that this judgment.

Punishment of the crime

Defendant

On June 24, 2016, A was sentenced to a suspended sentence of two years for a violation of the Labor Standards Act in the Goyang Branch of the District Court in order to be sentenced to imprisonment with prison labor for six months, and the above judgment was finalized on November 25, 2016. On March 17, 2017, the Daegu District Court sentenced imprisonment with prison labor for six months for fraud, and the above judgment was finalized on September 16, 2017.

Defendant

A is the representative director of Defendant B (former DD Co., Ltd) who is a company that conducts indoor landscaping business in Junggu-gu.

1. No person who is obligated to prepare and issue tax invoices pursuant to the Value-Added Tax Act for defendants A shall enter false matters in and issue them;

On January 25, 2016, the Defendant issued a false tax invoice amounting to KRW 1,905,624,545 in excess of KRW 1,905,624,545, to F, even though the Defendant was to receive service fees equivalent to KRW 200,000 from F, a corporation for sale by proxy.

2. The Defendant Company B, a representative director, issued a false tax invoice amounting to KRW 1,905,624,545 in excess of KRW 1,905,624,545, even though the Defendant Company B, who is the Defendant Company B, received service fees equivalent to KRW 200 million as stated in paragraph (1) in connection with the Defendant Company’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. A protocol concerning the examination of the accused by each prosecutor's office (including part of theG statements);

1. A written accusation;

1. Electronic tax invoices, certified copies of corporate registers, copies of examination records of witnesses, receipts, sales agency contracts, etc.;

1. Previous convictions in judgment: A reply to inquiry, such as criminal history, reporting on the results of confirmation of the previous convictions in disposition, reporting on investigation (Attachment to the accused's criminal records, etc.), each written judgment, and application of each KICS summary information inquiry statute;

1. Article 10 (1) 1 of the Punishment of Tax Offenses Act, and Article 10 (1) 2 of the Punishment of Tax Evaders Act, and Article 18 and Article 10 (1) 1 of the Punishment of Tax Offenses Act;

1. Defendant A who handles concurrent crimes: After Article 37 of the Criminal Act, Article 39.