Defendants shall be punished by imprisonment for six months.

However, from the date of the final judgment of this case, the defendants are above two years from the date of the final judgment.

Punishment of the crime

Defendant

A is the actual operator of D Co., Ltd., and Defendant B is an individual entrepreneur who is not entitled to issue or receive tax invoices.

Defendant

B concluded a contract for the construction of the steel reinforced concrete framework building in the city of Jinju from the pan-company, and issued tax invoice in collusion with the Defendant A to issue tax invoice in the name of the D Co., Ltd.

1. The Defendants conspired to submit a list of total tax invoices by customer on April 25, 2014, and reported the value-added tax scheduled in January 2014 by customer, and the fact was not the fact that they supplied goods or services from D Co., Ltd. to the offender group, notwithstanding that they supplied goods or services to D Co., Ltd., the Defendants submitted to the Government by entering them falsely in the list of total tax invoices by customer group as if they supplied goods or services equivalent to KRW 5,00,000 to each customer group, and submitted them to each government by entering them in the list of tax invoices by customer group in attached Form 1, such as the list of tax invoices by customer group (list of tax invoices by customer), as if they supplied goods or services equivalent to KRW 642,478,473, as if they were supplied, in a false manner.

2. The Defendants conspired to submit a list of total tax invoices by seller on April 25, 2014, and reported the value-added tax scheduled in January 2014, and the fact was not found to have received goods or services from D Company F, G, etc., however, D Company entered and submitted false information in the list of total tax invoices by seller as if it received goods or services equivalent to KRW 8,134,139 in total from F, G, etc., and submitted them to the Government, as shown in the attached Table 2, such as the list of tax invoices by seller (list of total tax invoices by seller) at least four times in total, as if it received goods or services equivalent to the total supply amount of KRW 329,642,827, as if it received goods or services from F, G, etc.

Summary of Evidence

1. Defendant B’s legal statement

1. Each legal statement of witness B, H and I.