A Imprisonment with prison labor for one year, and for one year, for Defendant B.

[2014 Highest 2805] Defendant A was engaged in the manufacturing of building materials in the trade name of “G” from August 18, 2009 to October 8, 2010, and Defendant B was engaged in the construction business with the trade name of “I” from March 30, 2005 to December 30, 2010.

1. Defendant A

A. A. Around January 25, 2010, the Defendant submitted a list of total tax invoices by false seller, and on January 25, 2009, reported the establishment of the value-added tax for 2009 for “G” in Seocheon Tax Office, the Defendant submitted to the public official in charge of the sales, a list of total tax invoices by customer with false statement as the Defendant did not provide construction services equivalent to KRW 530,000,000 in total, although there was no supply of construction services equivalent to the same amount.

B. Around July 26, 2010, the Defendant submitted a list of total tax invoices by false customer and submitted a list of total tax invoices by customer with false statement to the public official in charge, as the Defendant did not provide construction services equivalent to KRW 730,000,000 in total to “I”, even though there was no supply of construction services equivalent to the same amount, the Defendant submitted a false list of total tax invoices by customer with false statement to the public official in charge.

C. Around January 24, 2011, the Defendant submitted a list of total tax invoices by false customer and submitted a list of total tax invoices by customer with false statement to the public official in charge, as the Defendant did not provide construction services equivalent to KRW 591,00,000, in total, to “I” while filing a list of total tax invoices by customer with a report on the confirmation of value-added tax amount of 2010 for “G” in Seocheon Tax Office.

2. Defendant B

A. On January 22, 2010, the Defendant submitted a list of total tax invoices by false seller in February 2, 2009, when filing a return on the establishment of value-added tax at the Incheon Tax Office on “I” in 2009, the fact is equivalent to KRW 530,00,000 in total from “G”.