A Imprisonment with prison labor of one year and six months, and Defendant B shall be punished by a fine of two hundred million won.

However, the defendant A.

No person shall submit to the Government any goods or services under the Value-Added Tax Act by entering a list of total tax invoices by seller and by seller without supplying or being supplied with such goods or services.

Defendant

A is a person who operates steel wholesale and retail business with the trade name "B" in the Nam-gu Busan Etel 2019, and the defendant corporation B is the above corporation.

1. Defendant A

A. A. Around January 25, 2009, the Defendant entered and submitted to the Government a false tax office a total of 12 times as stated in the attached Table of Crimes (1), including the supply price of goods or services in an amount equivalent to KRW 2,751,98,00,000, total supply price of KRW 3,256,898,000, and the supply price of goods or services in an amount equivalent to KRW 3,256,898,000, from that time to July 2013, 201, the Defendant entered and submitted to the Government a false tax office a list of the total of the total supply price by the buyer from that time, as shown in the attached Table of Crimes (1).

B. Around January 25, 2009, the Defendant entered the list of total tax invoices by seller in the Suwon Tax Office located in Busan, the final return of value-added tax on the second half of 2008, and submitted it to the Government by entering the list of total tax invoices by seller in total 12 times from July 2013, 2013, as shown in the list of crimes (2), even though there was no provision of goods or services equivalent to the supply value of KRW 2,987,085,00,000 from the liquor industry.

2. Defendant B Co., Ltd., Defendant B, who is an employee of the Defendant, is the Defendant’s business.