[Defendant A] Imprisonment with prison labor for 2 years and fine of 30,000,000 won

Defendant

A does not pay the above fine.

Punishment of the crime

Defendant A (Defendant A and B) is a person who actually operated I (former J) in Boh City H, and Defendant B is a representative in the name of I and a person who actually worked as an employee.

1. On July 16, 2012, the Defendants filed a final return on the value-added tax base for the first year 2012 with respect to I at Bo-si, Bo-si, Bo-si. The Defendants submitted the final return on the value-added tax base for the first year 2012 with respect to I. The total purchase of goods or services from K-si, K-si, equivalent to KRW 120,421,074, L, equivalent to KRW 24,36,164, equivalent to KRW 300,000, KRW 10,125,000 to N, and KRW 110,00,000 to theO, as if they were supplied with goods or services (total sale by processing, KRW 294,882,238,000, KRW 308,690, KRW 81,881,861,876,871,867, or services from K-si, as if they were supplied.

However, there was no fact that goods or services were supplied from K budget branch, L, M, N, andO in I, and there was no fact that the goods or services were supplied from K and K budget branch.

Accordingly, Defendants conspired to submit to the Government a list of total tax invoices by seller and seller under the Value-Added Tax Act by false entry.

2. On January 23, 2013, the Defendants filed a final return on the value-added tax return for the second half of 2012 with respect to I in the 2012 Boan Tax Office, and submitted the list of total tax invoices stating as if they were supplied goods or services equivalent to KRW 181,818,182 won in P, Q Q 27,790,909 (total processed sales sales amounting to KRW 209,609,091), and submitted the list of total tax invoices stating as if they were supplied with goods or services equivalent to KRW 229,68,500 from R.

However, there was no fact that I supplied goods or services from P and Q, and there was no fact that R was supplied goods or services.