Defendant

A and B shall be punished by imprisonment for two years, and Defendant C shall be punished by a fine of 61,00,000 won.

except that this judgment.

Punishment of the crime

Defendant

A is the representative of C, a person who exercises overall control over the business of the above company, and Defendant B was a person who works for franchise from April 2013 to March 2015 as a member of the above company, and Defendant C is a corporation established on March 2, 2009 for the purpose of wholesale business of video sound equipment.

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) against Defendant A or B shall issue or receive an added-value tax invoice pursuant to tax-related Acts without supplying or receiving goods or services for profit;

A. Defendant A and B conspired to receive a false tax invoice, and around November 30, 2013, at the C office located in Seongbuk-gu Seoul Metropolitan Government, and the fact was issued 53 copies of a false electronic purchase tax invoice totaling KRW 3,461,115,000 as shown in the attached Table 1, from that time until January 13, 2015, as if C was supplied with a security solution program, including CCTV installation in an amount equivalent to KRW 36,00,000, even though C had not received a security solution program from Edifafa, a stock company was not supplied.

B. Defendant A and B conspired to issue a false tax invoice, and around November 1, 2013, Defendant C issued 8 copies of an electronic tax invoice totaling KRW 3,738,042,00,000 of the supply price, from that time until January 9, 2015, even though C did not have supplied a security solution program to non-frequency Co., Ltd., in spite of the fact that C had not supplied a security solution program to non-frequency Co., Ltd., the amount of the supply price was KRW 324,00,000, and issued 8 copies of the false electronic tax invoice totaling the supply price as shown in attached Table 2.

(c)

As a result, Defendant A and B conspired to make a false representation in amounting to KRW 7,199,157,00 in total for profit-making purposes.