Defendants shall be punished by imprisonment for one year.

However, from the date of the conclusion of the judgment, each of the above two years against the Defendants.

Punishment of the crime

Defendant

A A was a person who had been working as a construction site agent for the mid-to long-term experimental unit of F in E awarded a contract from D University from April 25, 2016 to May 25, 2017, and the construction site agent for the installation of electrical equipment in the second transformation room between D and D University, and Defendant B was the Vice Minister of Public Affairs and Security of the State, who received orders from Defendant A at the above site.

Defendant

A In order to compensate for losses incurred by design changes, etc. at the above two construction sites, A shall receive the construction cost from the ordering place for safety management expenses and environmental preservation expenses by forging the tax invoice and claiming the completion amount, and shall instruct the Defendant B to forge and submit the tax invoice, and the Defendant B shall accept it and conspired to commit the crime.

1. The Defendants conspired to prepare and submit a false tax invoice of KRW 171,850,750 (the supply price of KRW 156,227,50), as shown in the attached Table 1, as if they were supplied only goods equivalent to KRW 56,10,50 (the supply price of KRW 156,227,50) for safety management expenses and environmental preservation expenses from June 2016 to May 201, the fact at the above construction site was supplied by G (ju) from the said two construction sites at the above two construction sites, but were supplied with only the goods equivalent to KRW 56,10,50 for the safety management expenses and environmental preservation expenses, and then acquired KRW 171,850,250 for the account under the name of C (ju) from the employees in charge of D University.

2. The Defendants in collusion with the Defendants in charge of forging private documents shall set up a false tax invoice stating that ten safety human resources shall be supplied at KRW 110,000 per annum from G (State) by inserting the separate tax invoice form at the time and place under paragraph (1), and then inserting it in the item column “2016-030,” “safety human resources” in the item column, “1,000,” “100,000,” “100,000,” “H” in the aggregate column, and “H” in the invoice approval number column.