However, the above sentence against Defendant B for a period of two years from the date this judgment became final and conclusive.

[Defendant A] The Defendant was sentenced to two years of imprisonment on June 16, 2017 by the Seoul Northern District Court for the violation of the Punishment of Tax Offenses Act, etc., and the said judgment became final and conclusive on November 29, 2017.

[2017 Highest 4442 (Defendant A)]

1. The Defendant issued a false tax invoice under the name of D on December 2, 2015, along with B, registered as a business operator under the name of B, and issued and sold a false tax invoice and conspired to divide the profits therefrom. B registered as a business operator in the Gunsan Tax Office with the trade name “D”, and the Defendant received a business registration certificate and a security card from B as necessary for issuing a tax invoice.

No person shall issue any tax invoice under tax-related Acts without supplying goods or services.

On March 28, 2016, the Defendant: (a) issued a false invoice of tax amounting to KRW 18,200,000 in the name of D, as if D had not supplied goods or services to an annual constructor in the Seoul Special Metropolitan City, even though D had not supplied them with goods or services; (b) from January 19, 2016 to March 28, 2016, the Defendant issued a false invoice of tax amounting to KRW 547,983,50 in total, 39 times in total, as shown in attached Table 1 of the daily list of crimes, from January 19, 2016 to March 28, 2016.

2. Around December 2016, the Defendant, along with F, established a corporation in the name of F, registered as a business operator, issued and sold false tax invoices, and the F registered as a business operator in the North Daegu tax office, and the Defendant received a business registration certificate and security card necessary for issuing tax invoices from F.

No person shall issue any tax invoice under tax-related Acts without supplying goods or services.

The Defendant conspired with F on December 9, 2016.