Defendant

A shall be punished by imprisonment with prison labor for a year and four months, and by imprisonment with prison labor for a year.

However, as to the Defendants, this is against the Defendants.

Punishment of the crime

Defendant

A around 2016, around 2016, proposed that Defendant B “the purchase of the vehicle in four names, and the sale of the tax invoice by registering the business. If only the name is lent, the transaction partner will be found and the tax invoice will be issued, and the value added tax will be paid in cash and divided.” Defendant B accepted this.

After July 2016, Defendant B registered his business with the trade name “D” as the address of Asan City, and Defendant A issued a false tax invoice using the above business name and proposed to the effect that Defendant A would receive a false tax return and receive the additional tax and then divide it. Defendant B conspired to commit the crime in order with the consent of E.

1. From July 20, 2016 to March 30, 2018, Defendants and E conspired to issue a false tax invoice of 408,780,000 won in total, including the issuance of false tax invoices from around 3,630,00 won as if they were provided goods and services equivalent to the supply value of 3,630,000 won, even though they did not provide goods and services at “G” at the Defendant’s residence located in “D,” in the Defendant A’s residence located in “D,” and issued false tax invoices.

2. On January 25, 2017, the Defendants conspired to submit a list of total tax invoices by customer, and submitted a false list of total tax invoices by customer in total three times as shown in the attached Table 2, including the submission of the false list of total tax invoices by customer, as if he/she supplied goods or services equivalent to KRW 321,660,000 to 18 business entities, including H, while filing a list of total tax invoices by customer in the amount of KRW 1,166,230,000, in total, as shown in the attached Table 2.

Summary of Evidence

1. Defendants’ 1.