A Imprisonment with prison labor for eight months and for six months, respectively.

However, for two years from the date this judgment becomes final and conclusive.

On December 1, 2017, the Defendants established a “D” in the name of Defendant B in the former Kim Jong-si, and issued a tax invoice in the name of D without actually supplying goods or services, and offered for the payment of the amount equivalent to value-added tax from the seller.

1. No person who issues a false tax invoice shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Nevertheless, on December 3, 2017, Defendant A issued a tax invoice of the total value of KRW 68,000,000 in supply value, without supplying goods or services to E, and issued a tax invoice of the total value of KRW 68,00,000 from around that time to December 27 of the same year, as shown in attached Table No. 18, respectively, without supplying goods or services to nine companies, as shown in attached Table No. 1, from that time to December 27 of the same year.

As a result, Defendants conspired to supply goods or services, and issued tax invoices under the Value-Added Tax Act.

2. No person who submits a list of total tax invoices by customer shall submit to the Government without supplying or being supplied with any goods or services under the Value-Added Tax Act, a list of total tax invoices by customer and seller under the Value-Added Tax Act by false entry;

Defendant

A according to the above public offering, around January 25, 2018, upon filing a final return of the second value-added tax for D in the 2017-year 2017 in the YY Kim Jong-si, 205, the total value of supply as described in paragraph (1), as stated in paragraph (1), shall be stated in the "total Value of Sales Tax Invoice" column of the total tax invoices by customer in the list of total tax invoices by customer that did not supply goods or services, and the 11th day following the end of the taxable period.