Defendant

A Imprisonment for eight months, Defendant B shall be punished by a fine of eight thousand won.

However, the defendant A.

Punishment of the crime

1. Defendant A

A. Notwithstanding that the Defendant issued a false tax invoice, the Defendant issued one copy of the false tax invoice of KRW 41,842,379 in the name of B, as shown in the attached Table 1 (Delivery of Tax Account Statement) from the time to June 30, 2016, the Defendant issued six copies of the false tax invoice of KRW 26,916,270 in total, as shown in the attached Table 1 (Delivery of Tax Account Statement).

B. On January 31, 2016, the Defendant received a false tax invoice, even though there was no fact that the goods or services were supplied from the foregoing (State) B’s office, the Defendant received one copy of the false tax invoice of KRW 145,745,00 in the supply price under the name of the State (State), as well as one copy of the tax invoice of KRW 145,745,00 in the name of the State). From that time to June 30, 2016, the Defendant received eight copies of the false tax invoice of KRW 989,89,172 in total, as shown in attached Table 2 (the tax invoice for purchase).

2. Defendant (State B) issued six copies of false tax invoices equivalent to KRW 266,916,270 in total with respect to the Defendant’s business as above at the time and place specified in paragraph 1, and received eight copies of false tax invoices equivalent to KRW 989,89,172 in total.

Summary of Evidence

1. Defendants’ respective legal statements

1. A protocol concerning the interrogation of suspects of E;

1. Application of Acts and subordinate statutes, such as a written accusation, a report on value-added tax, a list of total tax invoices by purchasing companies, a list of total tax invoices by purchasing companies, a list of total tax invoices by selling companies, and a list of tax invoices by selling companies;

1. Article 10 (3) 1 of the Punishment of Tax Offenses Act (or imprisonment with prison labor) and Article 10 (3) 1 of the Punishment of Tax Evaders Act (or A), Defendant B: Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37 and Articles 38(1)2 and 50 of the Criminal Act;

1. Defendant A: Article 62(1)1 of the Criminal Act;