All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (the defendant A: one year of suspended sentence, two years of community service order, 120 hours of community service order and the defendant B: fine 200 million won) is too unreasonable.

2. The judgment of the court below is inappropriate in light of the following circumstances: (a) although Defendant A was not supplied with goods or services from Jun. 30, 2007 to Dec. 30, 2009 when Defendant B operated Defendant B, Defendant A received a false tax invoice amounting to KRW 2.8 billion in total; (b) Defendant A evaded the total amount of value-added tax and corporate tax equivalent to KRW 1.1 billion in total; (c) the submission of the correct tax invoice is the most basic matter in the return and payment of taxes; (d) the submission of false tax invoices is the most important matter in the return and payment of taxes; and (e) the submission of false tax invoices is highly likely to lead to tax evasion and disrupt tax order and order; (e) Defendant evaded taxes exceeding KRW 1.1 billion even after receiving the false tax invoice equivalent to KRW 2.8 billion; and (e) Defendants were already reflected in the sentencing of the court below; and (e) Defendants A’s character and conduct, the motive and circumstances leading to the crime, and circumstances after the crime.

Therefore, the Defendants’ assertion is without merit.

3. In conclusion, the defendants' appeal is without merit and all of them are dismissed under Article 364 (4) of the Criminal Procedure Act.