Defendant

A Imprisonment for eight months, and Defendant B shall be punished by a fine of thirty million won.

However, the defendant A.

Punishment of the crime

Defendant

A around November 2013, when the Seo-gu Incheon Metropolitan City operated Defendant B Co., Ltd. with the main purpose of manufacturing and installing the steel structure of Defendant C in Seo-gu, Incheon Metropolitan City, and its operation is difficult because it failed to pay monthly pay to its employees properly and it is impossible to receive the tax invoice from its employees, and thus it is difficult to receive the tax invoice from its employees, and thereby, it received false tax invoice from D which is made at will by receiving and falsely reporting it.

1. Defendant A

(a) No person who receives a false tax invoice shall receive a tax invoice without being supplied with goods or services;

Nevertheless, around November 11, 2013, the Defendant received 12 copies of the false tax invoice equivalent to the total supply value of KRW 644,150,000 from around that time to May 30, 2014, even though there was no fact that the Defendant had been actually provided with services such as the manufacture and installation of steel structure from D in Seo-gu Incheon Metropolitan City, Seo-gu, Incheon Metropolitan City.

B. On October 25, 2013, the Defendant: (a) filed a preliminary return on the second value added tax at the location listed in paragraph (a) of Article 1 of the false purchaser; (b) on October 25, 2013, the Defendant submitted to the Incheon Tax Office a false list of the total tax invoices by purchaser, stating the false list of the total amount of tax invoices by purchaser, as if he/she had not received goods or services from D, despite having not received goods or services from D; and (c) from around that time to July 25, 2014, the Defendant submitted a false list of the total amount of tax invoices by purchaser at KRW 924,065,00 in total, as shown in the list of crimes in the attached Table (2).

(c)

. The point of view of the co-cellization.