A Imprisonment with prison labor for six months, fines of KRW 10 million for Defendant B, and Defendant C shall be punished by a fine of KRW 4 million.

Defendant

A is the actual operator of B's representative director, C, F and G, and Defendant B and Defendant C are corporations with the purpose of manufacturing new products.

No act of submitting to the Government a list of total tax invoices by purchase seller without issuing a tax invoice or without supplying goods or services, with false entries, shall be allowed.

Nevertheless, the Defendants committed a violation as follows.

1. Defendant A

A. (1) The Defendant who was not issued a tax invoice for the crime related to B (1) was supplied at the B office located at Yangju-si during the taxable period of February 2010 (from July 1, 2010 to December 31, 2010), and the Defendant did not issue a tax invoice for the total taxable period of KRW 113,875,000 in the separate sheet for the total taxable period of KRW 113,875,00 in the separate sheet for the 2010 and KRW 300 for the total taxable period of KRW 712,324,00,000, KRW 300 for the total taxable period of KRW 712,324,00, KRW 300 for the total taxable period of KRW 14,882,00, KRW 300 for the students and KRW 301,200 for the total taxable period of KRW 305,200 for the 2012.

(2) The Defendant who submitted a false list of total tax invoices by customer is to prepare and submit to the Government a false list of total tax invoices by customer location as shown in the separate sheet of tax invoice issuance during the second taxable period of 2010 (from July 1, 2010 to December 31, 2010) as shown in B, even though he/she did not supply the amount equivalent to KRW 14,568,00 for students and indoorization to J, and as if he/she supplied it, he/she did not supply it to the Government.