(a) The defendant shall be punished by imprisonment for eight months;

(b)Provided, That the above sentence shall be imposed for a period of two years from the date this judgment becomes final and conclusive;

Defendant

A was registered in the name of the representative director in the name of G, a corporation located in the Busan Shipping Daegu E market and the water-dong F store C, and actually operated the representative director. Defendant B is an individual who is engaged in Cheong water wholesale and retail business in the trade name of I in the Busan Shipping Daegu H, Busan, and Defendant C is a corporation established mainly for Cheong water and logistics wholesale business.

No one person shall issue or receive a false invoice under tax-related Acts and tax-related Acts of corporations without supplying or receiving any goods or service, and shall also submit to the Government a false list of invoices by seller and by seller.

1. Defendant A

A. Around December 31, 2015, the Defendant issued an invoice of processed sales at the office of the above C Co., Ltd., and the fact, despite the fact that the Defendant did not supply the goods or services to the J, issued a false invoice of sales stating the amount of KRW 69 million as if he/she supplied the above J with audiences equivalent to KRW 69 million, and issued a false invoice of sales from October 31, 2015 to December 31, 2015, as shown in the attached list of crimes (1) of the same year, 37 copies of the invoice of sales stating as if he/she did not supply the goods or services in the aggregate amount of KRW 1,00,620,100 from October 31, 2015 to December 31 of the same year.

B. (1) On October 31, 2015, the Defendant received two copies of the purchase invoice with false statement as if the Defendant received the supply of goods or services from K, even though the Defendant did not receive the supply of goods or services from K, and received two copies of the purchase invoice with false statement as stated in the attached Table No. 279,772,000 won from the time to December 31, 2015.

(2) The Defendant on August 2015.