Defendant

A shall be punished by imprisonment with prison labor for ten months and by imprisonment with prison labor for six months.

, however, from the date this judgment becomes final.

Punishment of the crime

Defendant

A The representative director of G Co., Ltd. (hereinafter “G”) from October 27, 2005 to June 30, 2006, Defendant B, and Co-Defendant I prior to separation of pleadings are tax invoices.

1. The criminal facts of Defendant A around June 30, 2006, at the office of K Co., Ltd. of Seocho-gu Seoul Metropolitan Government J. 1822, the Defendant issued and delivered one falsified tax invoice indicating the equipment rental fee of KRW 20,000,000, from that time to December 30, 2006, and issued 20 false tax invoices as shown in the separate sheet as between December 30, 2006, and received two false tax invoices.

2. The facts charged by Defendant B around May 31, 2006 reveal that G was a tax invoice of KRW 7,000,000 for equipment rental fees, even without leasing equipment to Limited Partnership H, and that Defendant B received the said tax invoice from Defendant A and I from that time to December 30, 206, with the knowledge that it was well known that it was a tax invoice of KRW 7,00,000 for equipment rental fees even though G did not lease equipment to Defendant B, as described in the separate sheet No. 3 through No. 18 as described in the separate sheet No. 16 between December 30, 206, and arranged by delivering it to the said H, Limited Partnership M, N, Stock Company N,

Summary of Evidence

[Defendant A]

1. Defendant's legal statement;

1. Each police suspect interrogation protocol against Defendants I, Q and B;

1. A written accusation, written confirmation, written transfer or acquisition agreement, and written report on the completion of data research;

1. Partial statement of the defendant;

1. The entry of a witness A in part of the fifth trial records;

1. Each police suspect interrogation protocol against I, Q and Defendant;

1. Application of Acts and subordinate statutes to a written accusation and a report on termination of data investigation;

1. Article 2 of the Addenda to the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 11-2(4)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Oct. 1, 2010) of the Act on Punishment of Tax Evaders (amended by Act No. 9919, Oct. 1, 201) of the