A shall be punished by imprisonment of 10 months, and by a fine of 20 million won for Defendant B.

However, the defendant A.

Defendant

A is an operator of "B" as a private business chain, a representative director of "B" as a corporation, and the defendant B is a corporation established for the purpose of automobile parts, interior, construction, etc.

1. Defendant A

A. (1) On January 25, 2010, the Defendant prepared and submitted a false list of tax invoice by buyer as if he supplied goods or services, even though he/she had not supplied goods or services equivalent to KRW 287,981,800 to the Reinforcement Technology Corporation in the second half of 2009, even though he/she had no fact of supplying goods or services equivalent to KRW 287,981,80.

(2) The Defendant, at the same time and place as referred to in the preceding paragraph, prepared and submitted a false list of total tax invoices as if he was supplied with the goods or services, even though he did not have received the goods or services equivalent to KRW 418,00,000,000 from the No. B in the second period of February 2009.

(3) On July 26, 2010, the Defendant prepared and submitted a false list of the total tax invoice by buyer even though he did not supply the goods or services equivalent to KRW 209,483,00 to the Jeju Reinforcement Technology Corporation during the first period of 2010.

(4) The Defendant, at the time and place under the preceding paragraph, prepared and submitted a false list of total tax invoices as if he were supplied with the goods or services, even though he had not received the supply price of the goods or services equivalent to KRW 348,875,00 from the No. B’s book of tax base during the first period of 2010.

(5) On January 25, 2011, the Defendant supplied goods or services equivalent to KRW 364,824,00 in the value of supply in the small and medium-sized book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book book No. 201, which was false as if the goods or services were supplied.