A Imprisonment with prison labor for one year, for ten months, and for six months, for Defendant AG, respectively.

However, Defendant AF.

[2] Defendant A was sentenced to imprisonment for a violation of the Act on the Aggravated Punishment of Specific Economic Crimes (Fraud) at the Busan High Court on January 19, 2017 and the above judgment was finalized on April 7, 2017. Defendant AF was sentenced to imprisonment for three months at the Seoul Southern District Court on September 23, 2016 and the suspended sentence of one month of imprisonment for fraud was finalized on November 14, 2016, and Defendant AF was indicted for fraud on March 14, 2013; Defendant AF was sentenced to imprisonment for two years at the Seoul Southern District Court on July 23, 2016; Defendant AF was sentenced to imprisonment for two years and one month of suspended sentence; Defendant AF was sentenced to imprisonment for a concurrent crime on April 20, 2013; and Defendant AF was sentenced to imprisonment for two months and one on March 21, 2013; and Defendant AF was sentenced to imprisonment for a concurrent crime on April 20, 2013>

[2] On November 2015, Defendant A and Defendant AF agreed to issue false tax invoices to companies that need false tax invoices under the name of the AJ, a stock company operated by Defendant AF, and Defendant AG agreed to introduce companies that need false tax invoices from Defendant A to repay the borrowed money in order. Defendant AG agreed to do so by accepting them.

No person may issue a tax invoice under the Value-Added Tax Act without supplying or receiving goods or services.

Defendants conspired to supply goods or services equivalent to KRW 40 million supplied to AM in the office of "AJ" in Gangnam-gu Seoul Metropolitan Government AK Building AL around December 21, 2015, as if they were supplied without real transactions at around December 21, 2015, were issued one copy of the false tax invoice in the name of AM and were false as shown in attached Table 19 times between December 21, 2015 and January 15, 2016.