1. Defendant A shall be punished by a fine of 34,300,000 won, Defendant B shall be punished by imprisonment of 2 years and fine of 520,00,000 won.

Punishment of the crime

1. Defendant B

A. The Defendant issued a false tax invoice is a person who actually operates A (hereinafter “A”) a advertising agent company in Busan Shipping Daegu, Inc. (hereinafter “E”) (hereinafter “A”) as of October 28, 2015.

No person shall issue a tax invoice under tax-related Acts without supplying goods or services for profit.

Nevertheless, on April 16, 2015, the Defendant issued a false tax invoice of KRW 20,000,000 for supply without supplying goods or services to F, which is a customer.

In addition, from that time until December 31, 2015, the Defendant did not supply goods or services to 14 companies for profit-making purposes, as shown in the attached Table 1 list of crimes, and issued 35 copies of the total tax account statement of KRW 1,487,136,364 in total.

(b) No person who receives a false tax invoice shall receive any value-added tax invoice under tax-related Acts without being supplied with goods or services for profit;

Nevertheless, around May 29, 2015, the Defendant was issued a false tax invoice of KRW 300,000,000 for supply without being supplied goods or services from G, which is a customer, in fact at the above A Company Office.

In addition, from that time until December 31, 2015, the Defendant received 14 copies of the tax invoice of KRW 3,614,545,453 in total, without being supplied goods or services from four companies for profit-making purposes, as shown in attached Table 2.

2. As set forth in paragraph 1, Defendant A issued or received a false tax invoice equivalent to KRW 5,101,681,817 in total, as shown in attached Table 1, 2, which is a substantial representative of the Defendant’s business with respect to the Defendant’s business.

Summary of Evidence

1. Defendant B’s legal statement

1. Accusations, trade order.