A Imprisonment with labor of one year and six months and fine of 1.6 billion won, and Defendant B's imprisonment with labor of one year and six months and fine of 700 million won.

No person shall submit to the Government a false list of total tax invoices by purchasing or selling place under tax-related Acts without being supplied with goods or services for profit-making purposes.

Nevertheless, Defendant A, as the representative director of C Co., Ltd. (hereinafter referred to as “C”), who is an precious metal exporter, and in all cases, the name of the Co., Ltd. from the second entry is omitted), would make a payment of commission if it pretends that metal recycling and materials purchased and extracted and sold gold at E Co., Ltd., which is a public disposal company, in order to distribute precious metal, such as non-materials, together with the vice president D of the above C Co., Ltd.

The E’s representative director F and the E’s pre-business G are recruited with the consent, and the Defendant B introduced H H’s I to submit a false list of the total tax invoices as if they were traded, which is the most business entity that sells the gar on condition of receiving certain fees from the said D. Meanwhile, Defendant B offered to submit a false list of the total tax invoices by making it available for introducing HH’s I to sell the gar.

1. Defendant A

A. In collusion with D, F, and G on July 25, 2012, the Defendant submitted a list of total tax invoices by a false purchaser, which entered as if he received goods or services from H during the first period of January 2012, the Defendant filed a final return on value-added tax for the first period of January 2012 at the Dong heading tax office located in Young-gu, Young-gu, Young-gu, 99-1, Dong Young-gu, Young-gu, 2012, the Defendant submitted a false list of total tax invoices by the purchaser who entered as if he received goods or services from H during the first period of January 2012.

B. On January 25, 2013, in collusion with D and F, the Defendant submitted a list of total tax invoices by false buyers in February 2, 2012, when filing a final return on the value-added tax amount for the second time in February 2012 with the said several tax offices around January 25, 2013, E is H and stock companies.