A shall be punished by imprisonment with prison labor for ten months and by imprisonment for eight months, respectively.

[criminal power] On November 1, 2013, Defendant B was sentenced to two years of imprisonment for a crime of violating the Punishment of Tax Evaders Act at the Cheongju District Court, and the judgment became final and conclusive on February 14, 2014. From January 2, 2013 to November 21, 2013, Defendant B actually operated the “H”, which is a company issuing false tax invoices that most of the wholesale and retail business, such as non-metallic metals, (hereinafter “small-scale business”), and Defendant A, as Defendant B’s proposal, entered the said “H” in the name of the business owner of the said “H” in the name of the business owner.

【Criminal Facts】

No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering it in falsity.

Nevertheless, the Defendants conspired to issue a false tax invoice on behalf of the supplier of non-data in collusion with the Defendants to issue a false tax invoice on behalf of the supplier of non-data so that the transaction of non-data can be justified and that the supplier of non-data and the supplier of the non-data can be exempted from the value-added tax, instead of receiving a certain price, and then immediately close down the business after the short-term operation of the above H.

The Defendants conspired to supply the closure of the amount equivalent to KRW 9,106,603,40 in total by means of 48 copies of the tax invoice prepared and issued by the Defendants, despite the absence of the supply of the closure of the Dong equivalent to KRW 9,106,603,400, the total amount of KRW 9,106,600 in total, shall be supplied to the said U.S. companies, as if they were supplied to the said U.S. companies, by means of 48 copies of the tax invoice issued.