A Imprisonment of 10 million won and fine of 9 million won, Defendant B’s imprisonment of 8 months and fine of 3.9 million won, and Defendant B.

Defendant

A as an internal director of Defendant C Co., Ltd. (hereinafter referred to as “Defendant Co., Ltd.”) located in Busan District captain E, operated Defendant Co., Ltd with Defendant B.

1. Defendant A and B

A. On June 5, 2015, the Defendants conspired to issue a false tax invoice, and issued a false tax invoice (a total supply value of KRW 576,677,273 won) over 13 occasions in total, including an invoice of tax amount of KRW 3,950,000 from around that time to September 18, 2015, with the content that the Defendant Company performed the air-conditioning pipeline construction in F despite the fact that the Defendant Company did not actually perform the air-conditioning pipeline construction.

B. On July 27, 2015, the Defendants conspired to submit a list of total tax invoices on a false basis, and prepared a list of total tax invoices by customer of value-added tax office in January 2015 by using computer around July 27, 2015, and the Defendant Company supplied goods or services equivalent to KRW 72,727,273 to “G” in the same manner, as if the said amount was not supplied, the Defendants entered a false list of total tax invoices by customer and submitted it to the Busan Fri-gu Tax Office by stating falsely the list of total tax invoices of KRW 276,67,274, as shown in [Attachment Table 2] among the list of crimes in the same manner.

2. Defendant A

A. On October 5, 2015, the Defendant issued a false tax invoice (a total of 545,576,333 won) over 17 times in total, including the issuance of tax invoice equivalent to KRW 6,225,00 from around that time to December 31, 2015, with the content that the Defendant Company supplied E-conditioning Services to H, despite the fact that the Defendant Company did not actually supply E-ISDN comprehensive washing services.

(b) Any false description;