Defendant

A Imprisonment of one year and six months and fine of 540,000,000 won, Defendant Incorporated Corporation B shall be punished by fine of 20,000.

Punishment of the crime

Defendant

A was the representative of the agricultural corporation B in Geumnam-do, Chungcheongnam-do, and the defendant corporation B is an agricultural corporation with the main purpose of ginseng processing and ginseng product production.

1. Defendant A

A. On September 19, 2016, the Defendant issued a false electronic sales invoice and tax invoice amounting to KRW 2,729,760,000 in total by the same method ten times from the above day to December 20, 2016, as if he/she supplied ginseng equivalent to KRW 100,000 in the supply price to D even though he/she did not have supplied goods or services. In addition, the Defendant issued a false electronic sales invoice and tax invoice amounting to KRW 2,729,760,000 in total, as shown in attached Table 1, from the above day to December 20, 2016.

B. On September 20, 2016, the Defendant was issued a false electronic purchase electronic account statement and electronic tax account statement amounting to KRW 2,65,000,000 in total seven times from the above day to December 28, 2016, as if he received ginseng equivalent to the supply price of KRW 332,00,000 from the above stock company E even though he did not have received the supply of goods or services. From the above day to the day of December 28, 2016, the Defendant was issued a false purchase electronic account statement and electronic tax account statement equivalent to KRW 2,65,00,000 in total by the same means, as in the attached Table 2.

Accordingly, the Defendant issued or received a false invoice equivalent to KRW 5,394,760,00 in total supply value for profit-making purposes.

2. The Defendant Company B, the Defendant Company, who was the representative of the Defendant, violated the above provisions regarding the Defendant’s business.

Summary of Evidence

1. The Defendants’ respective legal statements

1. A copy of the police examination protocol concerning F, and the examination protocol concerning the suspect under suspicion of each offense;

1. Accusations, details of account transactions, each electronic invoice, certified copy of the corporate registry, response to inquiries into facts, replys to inquiries into facts;

1. Copy of the accusation;