Defendants shall be punished by imprisonment for ten months.

Punishment of the crime

Defendant

B On May 7, 2015, in the Youngju District Court, the sentence of imprisonment for the violation of the Punishment of Tax Evaders Act was sentenced to 8 months in the year of the suspension of execution, and the judgment became final and conclusive around that time.

Defendant

C On November 14, 2013, the same court was sentenced to a suspended sentence of one year of imprisonment due to fraud, etc., and the judgment became final and conclusive around that time.

Defendant

B suggested that Defendant A, who is a “data”, registered as a business operator in the name of Defendant C, should issue a false tax invoice by accepting the registration of the business operator in the name of Defendant C, and Defendant A intended to issue a false tax invoice after registering the business operator in the name of Defendant C, and to distribute it by receiving a certain ratio of the supply price from the relevant business operator.

Accordingly, around April 2012, Defendant C registered the “F” business entity with the purpose of human resources contracting to the Dacheon-gun, Chungcheongnamcheon-gun, and Defendant A issued false tax invoices as if the human resources were supplied to the other business entity, although there was no fact that the human resources were supplied to the “F” from July 2012, and received an amount equivalent to 5% of the supply price as if the human resources were supplied to the other business entity and delivered them to Defendant B and Defendant C.

Defendant

On January 25, 2013, A reported the value added tax of “F” at the Dong-dong Tax Office located in Chungcheongbuk-gun from July 1, 2012 to December 31, 2012, at the Dong-dong Tax Office located in Chungcheong-gun, and submitted a false list of accounts statement of 150,792,00 won for G logistics, 13,703,000 won for H logistics, 115,643,700 won for I logistics, 114,452,200 won for J logistics, and 114,186,170 won for K logistics, and 628,77,07,07,070 won.

As a result, the Defendants conspired to submit to the Government a list of total tax invoices by customer with false entries.

Summary of Evidence

1. The respective legal statements of the defendant A and B;

1. Each statement made to the Defendants in each protocol concerning the interrogation of suspects by the prosecution

1. Entry of an accusation letter prepared by the head of a Dong/Dong tax office;

1. (B) replys to inquiries, such as criminal history, and references to inquiries, such as criminal history, (C) and the references to the relevant case.