Defendants shall be punished by imprisonment for six months.

Punishment of the crime

【Defendant A was sentenced to two years of imprisonment for a violation of the Illegal Check Control Act at the Daejeon District Court on November 20, 2008, and the execution of the sentence was terminated at the public prison on August 20, 2009. On August 28, 2014, the Changwon District Court sentenced Defendant A to ten years of imprisonment for a violation of the Act on Special Cases concerning the Punishment, etc. of Sexual Crimes (special robbery, etc.) and became final and conclusive on March 26, 2015.

Defendant

B was sentenced to imprisonment with prison labor for and on the 16th day of the same month at the Jeonju District Court on February 15, 201, and the said judgment became final and conclusive on May 12, 201, upon being sentenced to imprisonment with prison labor for fraud at the Jeonju District Court on May 12, 201, and the said judgment became final and conclusive on August 6, 201, upon being sentenced to four months for a violation of the Punishment of Tax Evaders Act at the Jeonju District Court on November 18, 2011, and the said judgment became final and conclusive on November 26, 201, upon being sentenced to four months for a violation of the Punishment of Tax Evaders Act at the Jeonju District Court on July 4, 2012.

【No person constituting an offense shall submit to the Government a sum table of tax invoices by seller or seller without supplying or receiving goods or services under the Value-Added Tax Act.

Nevertheless, the Defendants were non-materials

D The purpose was to make the term "data world" known to each other through D.

Accordingly, on October 6, 2009, the Defendants registered “E” for the purpose of wholesale business of scrap metal and non-ferrous iron without any particular capital, and Defendant B was unable to make a new business registration using his name when the business with Defendant D was conducted with Defendant D, and registered as Defendant A under the name of Defendant A.

1. Nevertheless, the Defendants conspired to submit a list of total tax invoices by customer, and filed a second value added tax return at the Dong-dong tax office located in the Dong-dong, Young-dong, Dong-dong, Chungcheongnam-dong, Chungcheongnam-do, on January 25, 2010, between October 1, 2009 and December 31, 2009, the facts are as follows: F 1,000,000,000 won, and 96,305,305,305.