A shall be punished by imprisonment with prison labor for eight months, by a fine of one hundred thousand won,00,000 won.

except that this judgment.

1. Defendant A

A. On July 26, 2009, the Defendant submitted a false list of total tax invoices by customer, stating the false list of total tax invoices by customer, at the same place until October 22, 2012, the Defendant submitted a false list of total tax invoices by customer, stating that he/she supplied goods or services of KRW 93,60,000 to the Japanese Engineering and Engineering Construction Co., Ltd., even though he/she supplied goods or services of KRW 93,60,000, the Defendant submitted a false list of total tax invoices by customer, stating that he/she supplied goods or services of KRW 246,210,00,000 at the same place from that time until October 22, 2012, as shown in the list of crimes (1) in the attached list of annexed tax invoices.

B. Around July 26, 2009, the Defendant submitted a false list of total tax invoices by seller, stating that he/she was supplied with goods or services of KRW 22,00,000,000, and submitted a false list of total tax invoices by seller at around 10 times in total from October 25, 201, as shown in the list of crimes (2), from that time until October 25, 201, the Defendant submitted a false list of total tax invoices by seller, stating that he/she was supplied with goods or services of KRW 181,81,81,00,000, as if he/she were supplied with goods or services from E at the same place.

2. Defendant B Co., Ltd. submitted a list of total tax invoices by customer and by seller entered in a false manner, as set forth in paragraph (1), at the time and place as set forth in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. Application of Acts and subordinate statutes to a written accusation or additional written accusation;

1. Defendant A of the relevant Article of criminal facts: Gu.