Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 10,000,000 won.

except that this judgment.

Punishment of the crime

Defendant

A On April 19, 2011, the Busan District Court sentenced the suspension of the execution of two years and six months to the offer of bribe, etc. at the Busan District Court, which was sentenced to three years and six months, and the judgment became final and conclusive on January 12, 2012.

Defendant

A from October 3, 2008 to June 30, 2012, from October 3, 2008, A was the B representative director of E, and Defendant B is the corporation established for the purpose of manufacturing and selling machinery parts.

1. Defendant A

가. 허위 세금계산서합계표 제출 피고인은 2009. 7. 1.부터 2009. 12. 30.까지 과세기간 동안 부가가치세법의 규정에 의한 재화 또는 용역을 공급한 사실이 없음에도 (주)티앤엑스중공업에 세금계산서 9매 1,288,000,000원 상당의 물품을 공급한 것처럼 매출처별 세금계산서합계표를 거짓으로 기재하여 정부에 제출한 것을 비롯하여, 그 무렵부터 2010. 6. 30.경까지 별지

1. The Government entered a list of total tax invoices by seller and seller equivalent to KRW 9,212,067,193 in a false manner and submitted to the Government, without supplying or being supplied goods or services, such as the details of submission of the list of total tax invoices by seller;

B. The Defendant issued a false tax invoice, and issued a purchase tax invoice equivalent to KRW 90,000 of the value of supply without being supplied goods or services from the Sejong Heavy Industries Co., Ltd. around October 2, 2009, and issued the purchase tax invoice equivalent to KRW 90,000 from around that time to March 10, 2010.

2. Issuance or receipt of a tax invoice in an amount equivalent to 1.95 billion won in total of the supply values in 11 times without supplying or being supplied with goods or services, such as the description of the false tax invoice.

2. The Defendant B, a representative of the Defendant, committed the act of violating the Punishment of Tax Evaders Act in relation to the Defendant’s business as described in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. Police suspect interrogation protocol of the accused;

1.The police of F. F.