Defendant

A in 10 months of imprisonment with prison labor for the defendant B

(a) No. 1 to 34 each of the annexed list of crimes.

Punishment of the crime

Defendant

B On February 21, 2013, the Changwon District Court sentenced 8 months of imprisonment with prison labor and 2 years of suspended execution for fraud, etc., which became final and conclusive on September 6, 2013.

Defendant

A is the representative director of C in the window E of Changwon-si, and the defendant B is the joint operator of the above company.

Defendant

C is a corporation established on November 21, 2012 for the purpose of construction materials wholesale, wood processing, etc.

1. It shall not be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with the goods or services jointly committed by Defendant A and Defendant B, and shall not submit to the Government a false list of the total tax invoices by customer under the Value-Added Tax Act;

A. On November 30, 2012, the Defendants conspired to issue a false tax invoice, and around November 30, 2012, issued 36 copies of the tax invoice equivalent to KRW 45,00,000 in total from the above date to September 24, 2013, as shown in the list of crimes, as shown in the separate sheet of crimes, that C did not supply goods or services to F, and issued 36 copies of the tax invoice equivalent to the total value of KRW 802,369,50 in total, even if C did not supply goods or services to F.

B. (1) On January 24, 2013, the Defendants conspired to submit a false list of the total tax invoice by buyer, including false information from No. 1 to 20 (excluding No. 6) in the annexed list of crimes, and submitted one copy of the total tax invoice by buyer, including false information from No. 1 to 20 (excluding No. 1 to 6) to a public official in charge of false information, from the Changwon Tax Office, No. 209-ro 16, to the center of the window of Changwon-si, 2012.

(2) The Defendants conspired, and around April 25, 2013, Co., Ltd. C in Changwon Tax Office.