Defendant

A Imprisonment of two years and six months and fine of 3,600,000,000 won, Defendant B’s imprisonment of one year and six months and fine of 1,700,000.

Punishment of the crime

Defendant

A, from Jun. 21, 201 to Mar. 31, 2012, around nine months, from Jun. 21, 2011, practically operated a false tax invoice issuer (definite material) that pretended to engage in wholesale and retail business, such as non-ferrous metals, etc., from Jun. 26, 2011 to Jul. 18, 201, and Defendant B, as the business owner of the above H, operated Defendant B and H as the business owner of the said H.

No one shall issue or receive a tax invoice under the Value-Added Tax Act for profit-making purposes without supplying or being supplied with goods or services, and shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering false details therein.

Nevertheless, the Defendants issued a false tax invoice on behalf of the supplier of non-data on behalf of the supplier of non-data in lieu of the purchaser of non-data, thereby justified the external transaction of non-data, and allowing the supplier of non-data and the supplier of the non-data to withhold the value-added tax to be imposed on each other, instead of allowing the supplier of non-data to receive a certain amount of consideration.

1. The single crime committed by Defendant A (F false list by buyer);

A. On January 25, 2012, Defendant A reported value-added tax for the second period of February 2011 to F in Daejeon District Tax Office located in Seo-gu, Daejeon District Tax Office in 282-1, Dong-gu, Daejeon, Daejeon. A did not supply the closure Dong equivalent to KRW 12,181,82,823,150 to the LO (hereinafter “I”), and even though he did not supply the closure Dong equivalent to KRW 3,062,817,200 to the LOJ (hereinafter “J”), Defendant A did not supply the closure Dong in the amount of KRW 3,062,817,200, by means of a false tax invoice prepared and issued.