Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 3,000,000 won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A is a person who operates 'B' in Daegu-gu F, and the defendant corporation B is a corporation established for the purpose of leasing film pipes.

1. Defendant A

A. On July 5, 2012, the Defendant received a false tax invoice from B office and conspired with the representative H of “G” in collusion with the receipt of the tax invoice under the Value-Added Tax Act. The Defendant was issued two copies of the tax invoice stating that he/she was supplied with the goods or services worth KRW 2.3 billion from “G” during the period from November 3, 201 to December 31, 2011. However, on July 5, 2012, he/she was issued two copies of the tax invoice stating that he/she was provided with services worth KRW 2.3 billion in total (one sheet, the supply price of which is KRW 1.995 billion, KRW 1.35 million,5 million).

B. On October 24, 2012, the Defendant submitted a false list of total tax invoices to the Government on the basis of the false tax invoices issued in falsity, which were issued in falsity, when filing a return of value-added tax for the second period of the year 2012 from the North Daegu Tax Office located in Chungcheongnam-gu, Daegu, Daegu, Daegu, 3, 2012.

2. Defendant B, at the same time and place as in the preceding paragraph, committed the same offense as in the preceding paragraph against Defendant B, who is the representative of the Defendant.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Tax invoice;

1. Application of Acts and subordinate statutes to each investigation report (the perusal of a suspect's interrogation protocol issued by a suspect, the time when I works, the hearing of statements by a witness);

1. Article 10 (2) 1 of the Punishment of Tax Evaders Act (a point of receipt of a false tax invoice), Article 10 (2) 2 of the Punishment of Tax Evaders Act (a point of submission of a false tax invoice by customer), and Article 10 (2) 2 of the Punishment of Tax Evaders Act (a point of submission of a false tax invoice by customer), and Article 18 and Article 10 (2) 1 of the Punishment of Tax Evaders Act (a point of receipt of a false tax invoice), and Article 18 and Article 10 (2) 2 of the Punishment of Tax Evaders Act;