A Imprisonment for four months, and Defendant B shall be punished by a fine of 7,000,000 won.

except that this judgment.

[2015 Highest 125] Defendant A was operated by Defendant (ju)B for the purpose of trucking trucking transport business from the Yancheon-gunF from October 25, 2010 to June 7, 2013. Defendant (ju)B is currently a corporation with the 2nd floor in the Yancheon-gun G and the 2nd floor.

1. Defendant A

A. A. On April 22, 2011, the Defendant submitted a list of total tax invoices by customer, stating the total tax invoices by customer as KRW 11,00,00,000, at the time of filing a preliminary return of value-added tax for the said (B) on the said (B) in Young-dong, Young-gu, Chungcheongnam-do, Chungcheongnam-gun, Chungcheongnam-do, from January 1, 2011 to March 31, 2011, the Defendant submitted a list of total tax invoices by customer, stating the amount of KRW 11,00,000.

However, the Defendant did not supply each of the goods or services to H and I on two copies of the sales tax invoices included in the list of the total tax invoices by customer as above.

From that time to October 24, 2011, the Defendant submitted a list of total tax invoices by customer, which entered as if he supplied goods or services, without supplying goods or services, on three occasions from that time until the scheduled return of value-added tax for the second year of 2011, as shown in the attached Table 1 of the Crimes List.

Accordingly, the Defendant entered a list of total tax invoices by customer under the Value-Added Tax Act and submitted it to the government.

B. Around April 22, 2011, the Defendant submitted a list of total tax invoices by purchaser, stating eight purchase price lists, 22 copies, 86, 672, 546 won, and 8,67,254 won, at the time of filing a preliminary return of value-added tax from January 1, 2011 to March 31, 2011 with respect to the said (State) B in Youngdong Tax, the Defendant submitted a list of total tax invoices by purchaser.

However, the Defendant attached Form 22 of the purchase tax invoices included in the list of total tax invoices by seller.