C Imprisonment of 3 years and 6 months and fine of 1.8 billion won, Defendant A’s imprisonment of 2 years and 6 months, and Defendant D’s imprisonment of 2 years and 6 months.

1. Q-related "2013 Highest 45" [In fact] Defendant A operates R, which is a non-ferrous distributor; Defendant C operates “Co. E” and “S”, which is a non-ferrous distributor; Defendant D is the representative of Q, which is a non-ferrous collector, as a temporary term “bomer”.

Currently, a large number of high-water distribution structure is being collected and distributed as non-data, and a distributor who purchases high-water from a high-water collection shop and supplies it to a refining company or factory is insufficient to purchase a false tax invoice by purchasing a large number of high-water without a tax invoice.

Defendant

A, in the process of purchasing new shares and selling them from the collection of non-data, etc. and issuing a tax invoice to a normal seller, Defendant C received a purchase deduction at the time of tax return, and the Defendants used the term "exploitation enterprise" in order to acquire 10% of the value-added tax received from the seller.

The "large Carbon Business" is an enterprise that evades the value-added tax by closing its business after short-term activities in order to avoid the tracking of the tax office, and it is an enterprise that evades the value-added tax by closing its business after short-term activities in order to avoid the tracking of the tax office.

Accordingly, Defendant A and C use the above R’s “ Q” under the name of Defendant D as a wide coal company, but did not directly receive a false tax invoice from Q to avoid a tax investigation, etc., Q issued a false tax invoice with priority to T&A and U.S., in sequence, and T&A again issued R, etc.