Defendant

A Imprisonment with prison labor of one year and six months, Defendant B imprisonment with prison labor of ten months, and Defendant C, respectively, shall be punished by imprisonment with prison labor of four months.

(2).

Punishment of the crime

Defendant A (Defendant A and B) is a person working as a head of office in C tax accountant office from January 1, 2006 to December 201, 2014; Defendant B is a person who runs wholesale and trade business in the trade name of “F” in Seoul Gangnam-gu Seoul Metropolitan Government D Building E from June 1, 2006 to August 11, 2016.

1. Defendant A

A. The Defendant in violation of tax law, from January 2006 to December 2, 2015, obtained a loan from a private person C tax accountant office located in Seongbuk-gu Seoul Metropolitan Government to act as a tax agent for a number of traders including F, and received certain fees from them.

Accordingly, the defendant was acting as a tax agent without being qualified as a tax accountant.

B. In around 2013, the Defendant submitted a list of the separate tax invoices by a false purchaser: (a) received a request from B to evade the value-added tax and the comprehensive income tax by making up a false purchase in return for a request from B to make a false purchase; and (b) accepted the request; (c) by using the transaction partners managed by the Defendant, F evades the value-added tax by preparing and submitting a list of separate tax invoices by the purchaser, stating the purchase as if the goods or services were supplied by the transaction partners; (d) on the basis of the report of the comprehensive income tax on B, the Defendant filed a false report on the comprehensive income tax on B to reduce the necessary expenses by reducing the amount of income; and (e) conspired with B to receive a certain amount in return for the tax evasion.

No person shall submit to the Government a false list of invoices of separate tax accounts by purchasing agencies under the added-value-added tax-related Acts, without being supplied with goods or services.

As the Defendant recruited with B, at around July 25, 2013, access to the home-tex website via the Internet at the above C Certified Tax Accountants Office, and reporting the value added tax to F in 2013.