A shall be punished by imprisonment for six months.

Defendant

B shall be punished by a fine of 4,000,000 won.

However, against Defendant A.

1. He/she shall not issue a tax invoice without supplying goods or services to Defendant A, or submit a sum table of accounts of separate sources of revenue recorded falsely;

The Defendant issued a false tax invoice without real transactions on the condition that he receives 10% of the supply price from the customer relationship, or ordered to submit to the Government a list of the annual tax invoices on which false entries are entered.

A. On July 30, 201, the Defendant issued a false tax invoice, stating a false tax invoice as if D supplied goods or services equivalent to five million won in the value of supply, even though D had not supplied goods or services to E in fact with D operated by the Defendant in Seongbuk-gu, Changwon-si, Changwon-si, Changwon-si, the Defendant supplied the goods or services to E.

From around that time to December 31, 2014, the Defendant issued 235 copies of the false tax invoice amounting to KRW 744,495,500 in total supply value to E, such as the previous list of crimes (1).

B. On July 201, 201, the Defendant submitted a list of total tax invoices by customer at the window F apartment 202, 202, 204, the Defendant submitted a list of total tax invoices by customer while filing a list of total tax invoices by customer at the address of the Defendant at Changwon-si, the Defendant submitted a list of total tax invoices by customer during the period of January 201, 201, and submitted it to G during the above period, stating a false list of total tax invoices by customer, as if he supplied goods or services in excess of 2 million won, even though he had not supplied goods or services to G during the above period.

From January 2015 to January 2015, the Defendant submitted to the original tax office a sum table of the total amount of 35,631,880 won of the supply price of G, etc. on six occasions, such as the daily list of crimes (2) in attached Form 35,631,880.

2. They shall not arrange or mediate any act of issuing tax invoices without supplying goods or services to Defendant B;

The defendant is a customer of A.