Defendants shall be punished by imprisonment for six months.

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, who was the representative director of the trade name “D” in Dongdaemun-gu Seoul Metropolitan Government, allowed Defendant B to prepare a tax invoice and a list of total tax invoices under the above name “D,” and Defendant B conspired to prepare a processing tax invoice, etc. as an actual offender.

1. No person who receives a false tax invoice shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around October 20, 2015, the Defendants conspired to receive a false tax invoice in total of 222,200,000 won from September 29, 2016, as shown in the attached Table 1, from that time, even though the Defendants did not receive goods or services equivalent to the supply price of 5,00,000 won from the Fund for the settlement of accounts in Geumcheon-gu Seoul, Geumcheon-gu, Seoul. In fact, the Defendants received a false tax invoice in total of 22,20,000 won from September 29, 2016.

2. No person who submits a list of total tax invoices by sale shall submit a false list of total tax invoices by sale under the Value-Added Tax Act without being supplied with or being supplied with any goods or services;

Nevertheless, around July 25, 2015, the Defendants conspired to submit a list of false purchase sales tax invoices worth KRW 277,357,500 in total five times from that time until January 25, 2016, including the submission of a false list of total tax invoices by seller, as if the Defendants were to receive goods or services from “G”, even though there was no fact that they received goods or services from “G”, and as such, submitted a list of false purchase sales tax invoices worth KRW 124,652,00 in total.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Each buyer by buyer, ..