[Defendant A] The defendant shall be punished by imprisonment for eight months.

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant A, from April 2012 to March 28, 2013, operated the “E” of the vessel-related manufacturing business entity in Busan Island from April 2013 to March 28, 2013, and on May 23, 2013, Defendant A was sentenced to one year of suspension of execution on June 31, 2013 by imprisonment with prison labor at the Busan District Court for a violation of the Military Service Act, and the said judgment became final and conclusive on May 31, 2013.

Defendant

B is a person who operated “G company” from July 201 to March 2013, 2013 in Busan Sagu F.

Defendant

A had the intent to issue a false tax invoice without the supply of goods or services and receive a certain amount of price for it, had the Defendant B introduced the transaction company to purchase the false tax invoice, and suggested the said transaction company to issue a false tax invoice instead of the false tax invoice, and the Defendant B accepted it.

1. On July 25, 2012, the Defendants submitted a false list of total tax invoices by customer in January 2012, 2012, and filed a false list of total tax invoices by customer in charge of sales, stating that the Defendants provided services equivalent to KRW 316,842,60,00 in total amount of supply value as indicated in the attached Table No. 1, as shown in the attached Table No. 1, 2012, from the Seo-gu, Seo-gu, Busan (Transaction: Trading Period: from April 1, 2012 to June 30, 2012). In fact, the Defendants submitted a false list of total tax invoices by customer in charge of sales, stating that they provided services equivalent to KRW 316,842,60, as if they were provided with services in total amount of KRW 316,60, as stated in the attached Table No. 1.

As a result, Defendants conspired to supply goods or services, and submitted to the Government a false list of total tax invoices by customer.

2. The Defendants, on January 25, 2013, filed a false entry and submission of the list of total tax invoices by customer in the second half of the year 2012 at two (2) years from the above Seosan Tax Office (i.e., the transaction period: between July 1, 2012 and December 31, 2012). The fact is that the supply price of G company is KRW 20,000,000.