Defendants shall be punished by imprisonment for six months and by a fine of ten thousand won.

The above fine shall not be paid by the Defendants.

Punishment of the crime

[criminal record] On March 23, 2018, Defendant B was sentenced to one year of imprisonment with prison labor for the crime of embezzlement in the course of occupational embezzlement and three years of suspended execution on June 15, 2018, and the judgment became final and conclusive on June 15, 2018.

[2] Defendant A is the actual operator of D (main operator) who manufactures vinyl, etc. located in the Sound Group C, and Defendant B is the supervisor and supervisor of D (main machinery) machinery, etc., and Defendant B collected false tax invoices without being supplied with goods or services.

1. The Defendants conspired to receive the false tax invoice issued E on June 8, 2015, and received a false invoice of tax amounting to 750,000,000 of the supply price from E, even though they did not receive the goods or services from E, even though they did not receive the goods or services from E.

2. On July 17, 2015, the Defendants conspired to receive a false tax invoice issued by F (State) and received a false tax invoice from F (State) for the supply price of goods or services in the said D’ office, even though there was no fact that the Defendants received goods or services from F (State).

Summary of Evidence

1. Defendants’ respective legal statements

1. Each legal statement of witness G, H and I;

1. Statement made by the police to J;

1. On-site inspection report and a tax invoice;

1. Previous convictions in judgment: (B) a response to inquiry, such as criminal history, and the application of Acts and subordinate statutes to investigation reports (Attachment to B written judgments);

1. Defendants of the relevant legal provisions concerning criminal facts: Article 10(3)1 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act

1. Imprisonment with prison labor and a fine concurrently under Article 10 (5) of the Punishment of Tax Evaders Act;

1. Defendant B who handles concurrent crimes: After Article 37 of the Criminal Act, Article 39 (1);

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37, Article 38(1)2, 3, and 50 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act;

1. Defendants to be detained in a workhouse: Articles 70(1) and 69(2) of the Criminal Act

1. Defendants on probation: Article 62(1) of the Criminal Act

1. Defendants of the provisional payment order: