Defendant

A Imprisonment for 10 months, Defendant B's imprisonment for 8 months, and Defendant C's fine for 10,000,000 won, respectively.

Punishment of the crime

1. Defendant A is a person who operated (State)C from July 2009 to December 201 with the purpose of attracting Internet subscribers from Daegu Northern-gu G for the purpose of attracting Internet subscribers.

No person shall submit to the Government a false list of total tax invoices under the Value-Added Tax Act without supplying or being supplied with goods or services.

A. A. On October 26, 2009, the Defendant: (a) filed a preliminary return of value-added tax for the second year of 2009 with the Republic of Korea, Daegu, Daegu, Daegu, Daegu, 3 402-3, 2009, (b) the Defendant prepared a false list of total tax invoices and submitted them to the Government, as if the Defendant was supplied with goods or services equivalent to KRW 478,99,99,990, even though the C had not received any goods or services from H.

B. Around January 25, 2010, the Defendant: (a) filed a final return on the value-added tax base for the second year of 2009 with respect to (B) Daegu Tax Office; (b) on February 25, 2010, the Defendant falsely prepared a list of total tax invoices and submitted it to the Government as if he was supplied with goods or services equivalent to KRW 420,772,712 of the value of supply, notwithstanding the fact that (B)C was not supplied with goods or services

C. Around April 26, 2010, the Defendant: (a) filed a preliminary return on the value-added tax base for the first year of 2010 against the State; (b) on April 26, 2010 to the Republic of Korea; and (c) filed a false list of total tax invoices with the Government as if the value of supply was supplied with goods or services equivalent to KRW 381,454,547, regardless of the fact that (a)C was not supplied with goods or services from H.

On July 25, 2010, the Defendant filed a final return on the value-added tax for the first year of 2010 on the above North Daegu District Tax Office of the Republic of Korea with the State (State)C at the time of filing the final return on the value-added tax for the first year of 2010 with the State (State)C, in spite of the absence of the supply of goods or services from H, the value-added tax shall