A shall be punished by imprisonment with prison labor for ten months and by imprisonment for one year and two months, respectively.

(2) the date of this judgment.

Defendant B was sentenced to a suspended sentence of three years and six months on February 24, 2015, on February 21, 2015, on the grounds that Defendant B violated the Illegal Check Control Act at the Seo-gu District Court Branch Branch Branch of the Daegu District Court on February 21, 2014.

【Criminal facts of the Defendants: (a) aware that from May 25, 2009, the NA entered into a check contract with the NAN branch from around May 25, 2009 to enter into the check; (b) (c) on May 201, the Defendants agreed to take over 80 million won from the person in unsound name, and issue the check; and (d) on June 1, 201, the Defendants responded to the name of the representative director under the name of H; and (e) reported the change of the representative to I on June 1, 201 after reporting the change of the name of the representative from the NA branch to the I; and (e) thereafter, I traded the check under the name of H, a representative director under the name of the NA.

On June 10, 201, the Defendants conspired and issued one copy of the check amount, “5,00,000 won”, “K” under the name of “K,” and “K,” at the office of the Defendants located in the J of Daegu-gun District Court around September 10, 201, and issued one copy of the check amount to the said NA on September 8, 201, when the said check was presented to the said NA during the period for presentation of payment, but did not receive it as a non-transaction, and issued the said check at the same time from June 10, 201 to July 18, 201, and paid as non-transaction each of them.

Defendant B was sentenced to a suspended sentence of three years and six months on February 21, 2014 due to a violation of the Illegal Check Control Act at the Seog Branch of the Daegu District Court on February 21, 2014 and the said judgment became final and conclusive on February 24, 2015.

【Criminal fact-finding shall not issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1. Issuing a false tax invoice;

A. The Defendant on July 1, 2014