Defendants shall be punished by imprisonment for eight months.

The costs of lawsuit shall be jointly and severally borne by the Defendants.

Punishment of the crime

On May 26, 2014, the Defendants established “F”, a human resources supplier, under the name of the representative in Seo-gu Daejeon-gu, Daejeon as “A”.

1. On August 31, 2014, Defendants issued a false tax invoice as if they supplied services equivalent to KRW 95,582,000 to G (business registration number H) even though they did not supply goods or services in F.

The Defendants conspired to supply goods or services from that time until December 31, 2014, and issued a false tax invoice of KRW 795,686,50,00 in total supply value to G, the Dispute Resolution I, and the Dispute Resolution Co., Ltd., without supplying goods or services more than 15 times, such as the list of crimes in the attached list of crimes.

2. On January 25, 2015, Defendants: (a) conspired to submit a list of total accounts of separate accounts of false selling companies; (b) filed a final return on the value-added tax by general taxable persons (from July 1, 2014 to December 31, 2014 during the target period) on February 25, 2015; (c) did not supply goods or services as prescribed in paragraph 1 during the target period; and (d) submitted a false list of accounts of separate accounts of sales, including 15 copies of the false accounts of tax issued by G, I, and the KCAB, to the Daejeon Tax Office.

Summary of Evidence

1. The Defendants’ respective legal statements

1. The witness's respective legal statements in K, L, A and B;

1. Some statements concerning the suspect interrogation protocol concerning the defendant B

1. The fourth police interrogation protocol against the defendant A (No. 16 on a net time);

1. Statement made by the police against M;

1. Determination as to the Defendants’ assertion on the accusation note, copy of tax invoice, and the second additional value-added tax return on February 2014

1. Summary of the assertion

A. Defendant A: The Defendant only lent the name of the representative of the “F” company, and the said company is a company that actually operates B, and the Defendant did not have conspired to issue a false tax invoice or submit a list of total tax invoices by false customer.

B. Defendant B: A upon receipt of a proposal that the Defendant sent the business to the above company A.