Defendant

B Imprisonment with prison labor for one year and a fine of one billion won, and each of the defendants C shall be punished by imprisonment with prison labor for three years and by a fine of one billion won.

Punishment of the crime

1. Defendant C, “2017 Gohap 8,” the Defendant issued false tax invoices under the name of Company I (hereinafter “I”), and had the intent to submit a list of total tax invoices recorded in falsity.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving any goods or service, stating in falsity a list of total tax invoices by seller.

On April 26, 2010, the Defendant reported the value-added tax base for the first period of 2010 on Pyeongtaek-si located in Pyeongtaek-si, Inc. (hereinafter “J”) and submitted a list of total tax invoices by the seller to the tax office by July 22, 201, as if he supplied goods or services in an amount equivalent to KRW 161,927,00,00, in spite of the fact that he provided goods or services to the J, the Defendant stated the list of total tax invoices by the seller in a false manner, and submitted it to the tax office. From that time to July 22, 2011, the Defendant stated the list of total tax invoices at KRW 5,602,939,000 as indicated in the list of crimes in attached Form 1.

As if considerable goods or services were supplied, the list of total tax invoices by customer was falsely entered in the above tax office, and the company received goods or services equivalent to 27,181,000 won from K without being supplied with the goods or services, the company entered the list of total tax invoices by seller in falsity and submitted it to the above tax office.

As a result, the Defendant submitted to the Government a list of total tax invoices by seller without being supplied with goods or services or being supplied with them for profit by entering them falsely.

2. Defendant B, “2017 Gohap 25,” the Defendant is a person who operates a human resources dispatch business with the trade name of Geumcheon-gu Seoul Metropolitan Government M Co., Ltd. (hereinafter “M”) from the third floor.

Any person who fails to supply or receive any goods or service.