Defendants shall be punished by imprisonment for six months.

However, with respect to Defendant B, the same shall apply for one year from the date this judgment became final and conclusive.

Punishment of the crime

1. On July 7, 1992, Defendant A, including the Defendants, was the full-time director of the J Co., Ltd. (hereinafter “J”) established for the purpose of manufacturing, selling, etc. of optical and electronic equipment at the location of the main office of the Gu-U.S. Si (hereinafter “K”) and was in charge of the development and manufacture of the K equipment while managing L Co., Ltd. (hereinafter “L”) and the cooperation company related to the production of the J and K equipment (hereinafter “K equipment”), and private business chain M et al.

Defendant

B is a person who imported K equipment parts through J, L and M in the personal business chain established and operated under the name of the wife N while in charge of funding management, etc. of J, L and M.

M (hereinafter referred to as "M") is an individual business entity created by Q from the Gu and America around November 28, 1994.

2. A person who is obliged to receive the tax invoice under the provisions of the Value-Added Tax Act for the portion of receipt of the M tax invoice shall not receive the tax invoice for false entry by a conspiracy;

The Defendants were supplied with half-finished goods and imported raw materials by L andO, and M was supplied with half-finished goods and raw materials by J and decided to manufacture the K equipment parts.

Q has to issue a tax invoice for sales to J in line with the above transactional appearance. However, Defendant A provided a deposit passbook under one’s own name to Defendant B, and Defendant A had Defendant B deposit the amount equivalent to the supply price of the tax invoice (including value added tax) issued to J in the name of M, and Defendant B received related data, such as the tax invoice issued to J in the name of Defendant A, from Defendant A, and issued a tax invoice for sales of the half-finished manufactured goods and imported raw materials in L andO’s name on the basis of this, and the amount equivalent to the transaction price for this is in the above passbook managed by Defendant A.