A and C shall be punished by imprisonment with prison labor for ten months and by imprisonment for eight months, respectively.

However, as to the Defendants, this is against the Defendants.

Defendant A is the actual operator of the I Company (J) located in Gangnam-gu Seoul Metropolitan Government H, and Defendant B is the person who mediates false tax invoices issued by one of the data.

1. Defendant A

(a) No businessman who submits a false list of total tax invoices by customer shall submit to the Government a list of total tax invoices by customer and seller under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, around January 25, 201, the Defendant, a business entity operating IS, filed a final return on the value-added tax for the second period of 2010 of the said IS in the Dobong-gu Seoul Metropolitan Government, and submitted to the Government a list of total tax invoices written in falsity as if he were supplied, even though there was no fact that he was supplied goods or services equivalent to KRW 292,00,000 from the (ju) Sspo Forum and one other business entity, the fact was submitted as if he was supplied, and from then on January 29, 2013, the Defendant submitted a list of total tax invoices written in falsity as if he was supplied with the goods or services equivalent to KRW 946,00,000 in total, as shown in the list of crimes in attached Table (1).

(b) An entity that issues sales tax invoices is obligated to prepare and issue tax invoices in accordance with the Value-Added Tax Act.

Nevertheless, even though the Defendant supplied goods or services equivalent to KRW 17,735,454 in aggregate of the value of supply to K and two other companies from July 1, 2010 to December 31, 2010, the Defendant did not issue a tax invoice under the Value-Added Tax Act from that time, including not issuing a tax invoice under the Value-Added Tax Act, until December 31, 2011.

(c) An entrepreneur who has not received a purchase tax invoice is obligated to obtain a tax invoice under the Value-Added Tax Act.

Nevertheless, the Defendant L from July 1, 2010 to December 31 of the same year.