Defendant shall be punished by imprisonment for a year and June, and a fine of KRW 50,000,00.

The defendant does not pay the above fine.

Punishment of the crime

From February 13, 2012, the Defendant established and operated D Co., Ltd., a human resources supplier company on the third floor of the Daejeon-dong building C, in the name of E and Dong business, and operated H, a human resources supplier company on the third floor of the Daejeon-dong building from July 23, 2012.

1. No false list of total tax invoices by customer of stock companies D shall be submitted to the Government without supplying or being supplied with the goods or services under the provisions of the Value-Added Tax Act, entered in the false list of total tax invoices by customer;

On July 25, 2012, the Defendant submitted to the Government a list of total tax invoices, stating false services equivalent to KRW 213,00,000, even if he did not receive any goods or services from I, the Defendant submitted to the Government the list of total tax invoices for total tax invoices, stating false services equivalent to KRW 213,00,000, even though he did not receive any goods or services from I.

In addition, in collusion with E, the Defendant submitted to the Government a list of total tax invoices equivalent to KRW 953,00,000,000 in total, as shown in the attached list of crimes (Ⅰ).

2. Submission of a false list of total tax invoices by customer and seller of H;

A. On October 25, 2012, the Defendant submitted a list of total tax invoices by customer to the Government, stating in falsity the supply price of 453,568,00 won from the above company, even though he did not receive any goods or services from J, even though he did not receive any goods or services, the Defendant submitted a list of total tax invoices by customer, which was falsely entered in the list of total tax invoices by customer, to the Government.

In addition, the Defendant submitted to the Government a list of total tax invoices equivalent to KRW 5,435,106,968, as shown in the attached list of crimes (Ⅱ) and (Ⅲ).

(b) the total tax invoice;