A Imprisonment for 8 months, Defendant B's imprisonment for 6 months, and Defendant C's fine for 20 million won.

Defendant

A is a person who is the representative director of Gangseo-gu Seoul Metropolitan Government E building A from January 19, 2004 to the representative director of C, and Defendant B served as a business director of the above company from August 19, 2006 to May 2013, and Defendant C is a corporation mainly established for software development and supply.

1. Joint criminal conduct by Defendant B and Defendant A

A. (1) On December 29, 2008, the Defendants conspired to receive false purchase tax invoices, and around December 29, 2008, the facts were received from F Co., Ltd. a false tax invoice with “F Co., Ltd.,” “F Co., Ltd., a supplier’s “F Co., Ltd.,” “value of 98,00,000,000 won” as of the date of preparation as if the F Co., Ltd. were supplied with EM mileages, etc. related to the Jeju Maritime Headquarters’s electronic computer replacement business.”

(2) On December 30, 2008, the Defendants conspired to receive a false tax invoice consisting of “1 December 30, 2008,” “the supply price of which is KRW 485,00,000” as of the date of preparation as if they were supplied by G of the Ministry of National Defense with the fact that the facts did not receive goods or services from G of the said Co., Ltd., even though they did not receive any goods or services from G of the said Co., Ltd.

B. (1) On December 31, 2008, the Defendants conspired to issue a false sales tax invoice (1) and issued a false tax invoice consisting of “X3-80 SPCE FAO INSAL”, “supplier C”, “485,000,000 won” and “485,000,000 won” on the date of preparation as if they were to supply the goods or services to H Co., Ltd. notwithstanding the fact that there was no supply of goods or services to H Co., Ltd.

(2) The Defendants conspired, and around January 30, 2009, at the C office of the Co., Ltd., Ltd., and the fact is in fact in G, a stock company, despite the absence of the supply of goods or services to G.