A and B shall be punished by a fine of KRW 9,00,00,00,00,00, respectively, for four months of imprisonment for each of them.

except that this judgment.

[criminal records] Defendant A was sentenced to two years of imprisonment for fraud at the Incheon District Court on November 11, 2016, and the judgment became final and conclusive on November 19, 2016. Defendant B was sentenced to six years of imprisonment with prison labor at the Incheon District Court on November 11, 2016, and the judgment became final and conclusive on December 1, 2016.

[Criminal facts] Defendant A is the representative director of Defendant C, and Defendant C is a corporation established for the purpose of selling electronic equipment and agricultural products at retail, and Defendant B is the representative of Defendant A’s external village and interest E.

Defendant

A and Defendant B conspired to receive a false tax invoice under the name of Defendant C without a real transaction.

1. Notwithstanding the fact that the Defendants received the false tax invoice by Defendant A and Defendant B around December 26, 201, without being supplied goods or services at the office of Yangcheon-gu Seoul Metropolitan Government F and 403, Defendant B received the tax invoice amounting to KRW 106,240,091 in total, including that the Plaintiff received the tax invoice amounting to KRW 106,240,091 in the name of the company C in the name of the purchaser company, from the residents of the registry of the purchase and sale accounts. From that time to December 30, 2012, Defendant A received three copies of the tax invoice amounting to KRW 247,484,819 in total, as stated in the list of crimes, and Defendant B received two copies of the tax invoice amounting to KRW 206,242,819 in total, as shown in the list of crimes.

2. On January 27, 2012, Defendant B submitted a list of total tax invoices by seller and submitted a false list of total tax invoices by seller at the Yangcheon Tax Offices located in Yangcheon-gu, Seoul, Yangcheon-gu, Seoul, without being supplied with goods and services, at the same time as Dong-dong, and submitted a list of total tax invoices by seller.

3. Defendant C Co., Ltd. at the same time and place as set forth in paragraph 1, and at the same time and place, the Defendant Co., Ltd., as the representative of the Defendant, are three heads of tax invoices equivalent to KRW 247,484,819 in total without real transactions.