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

, however, from the date this judgment becomes final.

Defendant

A is a person who actually operates corporation E, and Defendant B is a person who has traded scrap metal without a certain business entity.

Defendant

B requested Defendant A to lend the name of the above corporation E in selling and buying the scrap metal, and Defendant A accepted it, and the Defendants conspired to issue a false tax invoice in the name of the above corporation E, even though there was no fact that the above corporation sold and buying the scrap metal in E.

No person shall issue or be issued any tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and submit to the Government a list of total tax invoices by seller or seller with false entries.

1. On March 10, 2012, the Defendants conspired to issue false sales tax invoices, and issued a false tax invoice of KRW 3,145,58,794 in total amount of supply value as shown in the separate sheet Nos. 1 through 19, respectively, from October 25, 2012 to around October 25, 2012, even though there was no fact that the stock company supplied goods or services to the Hong Kong Industrial Co., Ltd., Ltd., in the office E in Ulsan-gun, Ulsan-gun, Inc., Ltd., the Co., Ltd., in fact, issued a false tax invoice of KRW 203,984,880, as if the supply price was supplied with goods or services.

2. The Defendants who were to submit a false list of total tax invoices by individual suppliers in collusion, and around April 25, 2012, the fact in the Ulsan Tax Base No. 20 was from No. 20 until October 25, 2012, as if they were supplied with goods or services from G even though they were not supplied with goods or services from G, the total supply value of KRW 434,446,120 in total was prepared and submitted to the Ulsan Tax Base, as if they were supplied with goods or services from G.