Defendant

A Imprisonment with prison labor for one year and two months, and Defendant C shall be punished by a fine of twenty-five thousand won.

Punishment of the crime

Defendant

( state)C is a company established on July 28, 2010 for the purpose of wholesale and retail business for semiconductors, electronic parts, etc., and Defendant B is a person who has been operating with the company from around July 2012 to the company as well as the company as a distributor of electronic parts, and Defendant A is registered as the representative director of the above Section C and actually has been in charge of the management of the company.

1. On January 2019, Defendant A and Defendants B conspired to issue a false tax invoice without supplying goods or services, or to receive a false tax invoice with the false value of supply, when Defendants A and B opened a current account in the name of D and issued a bill, and at least three to seven months thereafter, (a) C and (b) D have been operating the company by settling the price of the bill using operational profits of the State, but the amount of the bill is insufficient to settle due to the lack of the amount of payment for the bill.

On February 11, 2019, the Defendants conspired to issue a false tax invoice, and issued a false tax invoice in total of 13 times from the above date to June 30, 2019, without supplying goods or services at the (State) office located in Guro-gu Seoul Metropolitan Government, as if they were to supply electronic parts, etc. equivalent to KRW 93,240,000 of the supply value, and issued a false tax invoice in total of 13 times from the above date to June 30, 2019, as shown in attached Table 1.

B. Around February 11, 2019, the Defendants conspired to issue an excessive tax invoice, and issued a false tax invoice stating the value of supply in excess of KRW 89,100,000, despite that (a) C had been supplied goods and services equivalent to KRW 5,800,00 from “H” at the office of (b) the head of Si office located in (f).

(c).