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

provided that this ruling has become final and conclusive.

Defendant

A is a person who operates “H” on the second floor of G department stores in Changwon-si, Changwon-si, the second floor of G department stores in F. Defendant B is a person who operates the “J” on the second floor of G department stores in F. Defendant C is a couple’s relationship with Defendant B.

1. Defendant A

A. From July 13, 201, although there was no fact that the said “H”, which it operates, supplied to the said “K” of the operation of the C, a tax invoice of KRW 20,970,000 of the supply price of KRW 20,970,00, was falsely prepared and delivered to the said “K” as if the supply price was supplied with goods equivalent to KRW 20,970,000 of the supply price, and from that time until December 31, 2012, a tax invoice of KRW 627,140,000 of the supply price was falsely issued until December 31, 2012, even though there was no fact that the goods or services were supplied over 30 times, such as the list of crimes (1).

B. Around September 29, 2011, although the “H” operated by the said “J” was not supplied with monitors equivalent to KRW 41,460,00 from the said “J” in the operation of B, the said Party was issued a false tax invoice of KRW 41,460,000 as if the supply price was supplied by “J” and received a false tax invoice of KRW 41,460,000, from that time until December 31, 2012, even though there was no supply of goods or services on 33 occasions, as indicated in the list of crimes (2), even if there was no supply of goods or services, 33 copies of the tax invoice of KRW 766,150,000 in total as if the supply price was supplied.

2. Defendant B and Defendant C conspired on July 13, 201, and even without having received a strike code equivalent to KRW 20,970,000 from H from the above “H” in the operation of the said Defendants, Defendant B and C were issued a false tax invoice from that time to December 31, 2012, as if they were supplied with goods worth KRW 20,970,000 from H.