A shall be punished by a fine of 45 million won, by imprisonment of 8 months for Defendant B, and imprisonment of 6 months for Defendant C.

1. Defendant B’s status and background facts are those who run a medium-and-medium mobile phone distribution business with the trade name “D” from August 25, 2017 to December 28, 2017; Defendant C, who was employed by Defendant B after completing business registration with the trade name “D; and Defendant A, from November 2017, operates a medium-and-medium mobile phone distribution business with the trade name “E”.

Defendant

B was identified in order to file a report on the payment of value-added tax in the second quarter of 2017 in the course of operating D, and Defendant C could not use a transaction statement that was received in the course of purchasing a heavy mobile phone as a purchase tax invoice, and thus Defendant C could be paid a large amount of value-added tax. In short, Defendant C and Defendant A agreed that “E” would issue a tax invoice as if they supplied a mobile phone to “D” and “D” were issued, notwithstanding the absence of the fact that “E” supplied a heavy mobile phone to “D.”

2. No person who commits joint offenses by Defendants B and C shall be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit;

Nevertheless, around December 2017, Defendant A entered an authorized certificate necessary for the issuance of electronic tax invoices with access to the National Tax Service Home Site, and issued the pertinent authorized certificate and the pertinent certificate’s business registration certificate to Defendant B, and Defendant B conspired with Defendant C to issue a tax invoice as “E” was supplied on the date of Defendant B’s instruction by issuing the above USB camera to Defendant C.

Since then, Defendant C uses the above USB joints issued by Defendant B in accordance with the above joints, and around December 16, 2017, the Seoul Sawon-dong, Gangnam-gu.