Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of KRW 13.5 million, respectively.

However, the defendant A.

Punishment of the crime

The defendant was on February 22, 2006 to August 31, 2014, and was sentenced to three years of imprisonment with prison labor due to a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Daegu District Court on June 27, 2014, and was released from a vocational training institution around March 30, 2016 after the judgment became final and conclusive on March 26, 2015.

[Criminal facts]

1. No person shall issue an invoice for tax amount pursuant to tax-related Acts without supplying any goods or services to any person who issues an invoice for tax amount;

On August 17, 2012, the Defendant issued a tax invoice stating the false statement to the effect that he supplied goods or services equivalent to KRW 21,200,000,000 to the professional architecture, a business partner, even though he did not supply goods or services to the professional architecture, and delivered it to the person in charge of the professional architecture.

As such, the Defendant issued four copies of a total of 199,00,000 won of the supply price at the same place from the above date to October 19, 2012, including an act of issuing one copy of a tax invoice on processed sales, as shown in attached Table 1.

2. No person who receives an invoice for purchase of tax on processing shall receive an invoice for value-added tax under tax-related Acts without being supplied with goods or services;

In the same place on August 23, 2012, the Defendant received a copy of the tax invoice stating false information to the effect that the Defendant was supplied with goods or services equivalent to KRW 465,00,000,000, in spite of the fact that the Defendant had not received goods or services from Company B, a substantial representative of the Defendant, from Company B.

The defendant.