A Imprisonment with prison labor for a year and two months, and for a defendant B, for eight months, respectively.

(2) from the date of this judgment;

Defendant

A shall actually operate a "D" company in the Busan Seo-gu C and the third floor, and Defendant B shall operate a mutual construction company of "E".

1. No one who jointly commits an offense by issuing a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

Defendant

B because the construction business registration is not registered, the defendant A issued a tax invoice under the name of "D" and requested the issuance thereof, and the defendant A accepted it.

Defendant

A around May 24, 2017, around May 24, 2017, at the above “D office” issued a tax invoice of KRW 693,698,000 in total supply price of 19 times from that time until October 12, 2017, stating that “D office” did not supply goods or services to Defendant B (State) and that “D office” issued a tax invoice of KRW 34,80,000 in total, as shown in attached Table 1, stating that it supplied goods or services equivalent to the supply price of KRW 34,80,00 in the “D office” although the “D office” did not supply goods or services.

Accordingly, the Defendants conspired to issue a tax invoice without supplying goods or services.

2. Defendant A

(a) No person who lends his/her name shall conduct business registration using another person's name for the purpose of evading taxes or evading compulsory execution, or conduct a business using another person's name;

Defendant

A discontinued the operation of “G” from around 2014 to July 2016, and the amount of taxes in arrears amount to KRW 280,000.

Defendant

A, in such a situation with the operation of “D”, asked H, who was living together, to lend its business registration name in order to avoid taxes and avoid compulsory execution, and H accepted it.

Thus, the defendant A around October 2017.