A shall be punished by imprisonment with prison labor for eight months and by imprisonment for ten months.

However, this decision is delivered to the Defendants.

I. [2015 Highest 973] D] around October 2012, at the F office operated by Defendant A, which is located in Pyeongtaek-si E, registered as a construction-related entity with the representative of Defendant A, Defendant B, etc., and D, which is responsible for mediating transaction of non-material construction without tax invoice. As to Defendant A and Defendant B’s transaction of non-material construction-related materials in the name of the aforementioned registered entity, D conspired to operate a "large coaling enterprise" under the name of the said registered entity and to operate a "large coaling enterprise" under the name of the said registered entity without paying taxes such as value added tax on sales.

Accordingly, on November 5, 2012, D registered a business operator with the Pyeongtaek Tax Office on “H” and filed a tax return by collecting the tax account received from Defendant B, Defendant B managed the H’s business account opened in the name of H, and purchased and sold non-data construction, and issued tax account statement to the customer H in the name of the customer, and Defendant A took charge of the role of distributing the amount of tax added and added tax.

Defendants and D conspired, around July 25, 2013, filed a report on value added tax for the first period of 1, 2013 at Pyeongtaek Tax Office, and the facts are as follows: (a) Defendant A and Defendant B purchased and sold non-material construction materials; and (b) H did not sell them; and (c) during the period from January 1, 2013 to June 30, 2013, H submitted a list of total tax invoices for each place of sale, stating as if he sold construction materials equivalent to KRW 2,202,626,60, the total value of which was supplied to 37 business entities, such as I, as written in the list of crimes in the attached Form.

Ⅱ [Attachment 2015 Height 2138] (Defendant B) Defendant B (“Defendant B”) purchased the snow at the victim K L warehouse in the Nam-si, Namyang-si, J around December 3, 2014, to purchase the snow from the injured party in the amount of KRW 26 million, and to pay the down payment of KRW 2 million to the injured party.”