A Imprisonment of two years and fine of 650,000,000 won, Defendant AJ of one year and six months, and fine of 50,000,00 won, respectively.

Defendant

A is a representative AO of AM in Gyeong-si, Q of representative P in Gyeong-si, and representative AJ in AP in Gyeong-si. The above defendant AJ is a person under the direction of the defendant A, and the defendants agreed to issue and receive a false tax invoice for the transaction without data from the defendant in collusion.

No person shall deliver or receive the tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act, and may make the business registration using another person's name for the purpose of evading taxes or evading compulsory execution.

1. The Defendants’ co-principal

A. (1) On June 30, 2010, the Defendants conspired to issue a false tax invoice of KRW 176,321,000, not for the supply of goods or services to AO at the X office located in Busan City, but for the supply price of KRW 176,321,00. (2) On September 30, 2010, the Defendants conspired to issue a tax invoice of KRW 145,60,000, not for the supply of goods or services to AO at the above X office.

3) On October 30, 2010, the Defendants conspired to issue one sheet of tax invoice of KRW 236,000,000 in total, not for supply of goods or services from the X office from the above X to the AO. 4) On March 30, 201, the Defendants conspired to issue one sheet of tax invoice of KRW 693,181,720 in total, not for supply of goods or services from the X office from the above X office but for supply of goods or services to the AO.

5) On June 30, 201, at the X office, the Defendants conspired to issue a tax invoice of KRW 693,090,910, not for supply of goods or services from the above X office, but for supply value of KRW 693,090,910. 6) On August 31, 2011, the Defendants conspired to issue a tax invoice of KRW 698,322,400 for supply value without supplying goods or services from the above X office to the AO.

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