Defendant

A Imprisonment for eight months, and Defendant B shall be punished by a fine of twenty million won.

However, the defendant A.

1. Inquiries to K;

1. I and L respective statements;

1. A written accusation;

1. Reporting on the completion of tracking and investigating the distribution process of alcoholic beverages;

1. Application of the statutes on notification;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices and the false entry thereof, the punishment by imprisonment) and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of processing tax invoices, the punishment by imprisonment);

(b) Defendant B: Article 18 of the Punishment of Tax Evaders Act, Article 10(1)1 of the Punishment of Tax Evaders Act (issuance of tax invoices and false entry) and Article 10(3)1 of the Punishment of Tax Evaders Act (issuance of processed tax invoices) of the Punishment of Tax Evaders Act;

1. Aggravation of concurrent crimes;

(a) Defendant A: the former part of Article 37 of the Criminal Act, Articles 38(1)2 and 50 of the Criminal Act;

B. Defendant B: the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act

1. Defendant A who is subject to suspended execution: Article 62 (1) of the Criminal Act;

1. Defendant B Co., Ltd.: Reasons for sentencing under Article 334(1) of the Criminal Procedure Act [the scope of recommended punishment according to the sentencing guidelines of the Supreme Court (Defendant A)]* Decision 1-C

On the crime described in paragraph (1): The basic area (6 months to one year) of Class 1 (6 months) (including receipt of a false tax invoice) (6 months to one year) of the basic area * The scope of final sentence according to the standards for handling multiple crimes: imprisonment for not less than six months (the sentencing guidelines is not set for the remaining crimes) (the sentencing guidelines are not set for the remaining crimes) / The total amount of the supply price of the tax invoice issued by the Defendants, or by fraudulent means exceeds the total of 1.5 billion won.

However, the fact that the defendants paid in good faith the value added tax additionally imposed in relation to the instant case, and that the defendant A has no record of other crimes except for the previous criminal records of a fine for the past.

In full view of the motive and background of the crime including the above circumstances, the method and consequence of the crime, the circumstances after the crime, the age of the defendant A, the environment, and the criminal record, etc., the punishment as ordered is determined.