A Imprisonment of 10 months and fines of 500,000,000 won, Defendant B’s imprisonment of 1 year and fine of 1,000,000 won, respectively.

Defendants are persons who jointly operate the scrap metal wholesalers with the trade name of "G" in Gangseo-gu Busan Metropolitan Government F, and H is a person who operates the scrap metal wholesalers with the trade name of "J" from Gangseo-gu Busan Metropolitan Government I.

The Defendants conspired to submit to the Defendants a list of total tax invoices and the list of total tax invoices, stating falsely as to the supply or supply of goods or services equivalent to the total value of 4,722,414,346 won, for profit-making purposes, as follows:

1. On July 25, 2011, the Defendants conspired to issue a false tax invoice under the name of G without being supplied with goods or services, and then submitted a false list of total tax invoices stating as if they were supplied with goods or services from 13 business parties, including K, etc. during the first period of January 201, 201, when filing a return on the confirmation of value-added tax for the first period of January 201 from North Korea, located in 263, as the superintendent of Busan, the superintendent of Busan, the Defendants submitted a list of total tax invoices stating as if they were supplied with goods or services in the amount of KRW 26,107,80,100.

2. The co-principal H proposed that Defendant B be provided an amount equivalent to 10% of the issue amount of the sales tax invoice in return for the loan of the name of Defendant B in order to diversify the sales of J. The Defendants received the above value-added tax amount from H to use it as the operating fund of G, and accepted the proposal.

Accordingly, the Defendants issued a false tax invoice under the name of J on the sales at H’s request after putting the Agricultural Cooperative Account under the name of Defendant A, a business operator, to H, and H offered to pay the value-added tax amount on the sales to the Defendants in cash.

In collusion with H on January 25, 201, the Defendants, one of the total tax invoice by false entry, submitted by false entry, shall be from the above North Northern District Tax Office to the two-term period from January 25, 2011.