A Imprisonment for 6 months, Defendant B's imprisonment for 8 months, and Defendant C's fine for 10,000,000 won, respectively.

Defendant

A tried to operate a dispatched company, but it is difficult to register the dispatched company as a representative director due to credit problems, after registering the J, which is an employee of the company working as the director of the K, as the above director of the K company, and actually operated the above K. The defendant C is a corporation established for the purpose of processing plastic surface L in Ansan-si, Ansan-si, and the defendant B is the representative director of the above C.

1. No person who is obligated to prepare and issue tax invoices pursuant to the Value-Added Tax Act shall enter and issue them falsely;

The Defendant, in collusion with J on May 31, 2014, supplied goods or services equivalent to KRW 38,049,893 to the K Office in Ansan-si M, Ansan-si, the Defendant issued a tax invoice stating false amount of KRW 24,317,697, as if he/she supplied goods or services equivalent to the supply price of KRW 62,367,590, to the K Office, in excess of KRW 24,317,697.

In addition, the Defendant, in collusion with J from that time until April 30, 2015, appropriated the total of KRW 317,288,515 in 11 times in total, as shown in the attached list of crimes, from that time, and issued 11 copies of the tax invoice stating false amount of KRW 2,391,648,268, as if he/she supplied goods or services.

2. No person who is obligated to prepare and issue tax invoices pursuant to the Value-Added Tax Act shall enter and issue them falsely;

On May 31, 2014, the Defendant was supplied with goods or services equivalent to KRW 38,049,893 by the said C office, which was operated by the Defendant, and received a tax invoice in collusion with the supply price of goods or services equivalent to KRW 24,317,697 by appropriating the excessive amount of KRW 24,317,697, and was issued as if he received goods or services equivalent to KRW 62,367,590.

In addition, the defendant is attached in the same way until April 30, 2015.