Defendants shall be punished by imprisonment for six months.

However, from the date of the final judgment of this case, each of the above two years against the Defendants.

Punishment of the crime

Defendant

A is a business operator who wholesales and sells agricultural products under the trade name of F in Songpa-gu Seoul Metropolitan Government D market E, and Defendant B is H staff in the above D market G.

No person shall receive an invoice under tax-related Acts without being supplied with goods or services, or submit to the Government an invoice by seller by entering a false list of invoices by seller, and shall arrange or mediate such acts.

1. Defendant A

A. On August 30, 201, the Defendant received a false invoice: (a) purchased goods from H; (b) received an invoice as if he was supplied with goods equivalent to KRW 32,400,00 from natural trade without being supplied with goods from natural trade; and (c) received from that time, an invoice amounting to KRW 621,24,00 in total supply value for 31 occasions, such as [Attachment Table 7-37] to November 30, 201, until November 30, 2013.

B. On February 10, 2012, the Defendant submitted a false list of total entries (1) on the invoice by seller, stating the total supply value of KRW 401,910,000,00 in the supply price to the list of total invoices by seller, as if the Defendant reported the current status of the business place in the dispatching tax office on February 10, 201.

(2) On February 10, 2013, the Defendant reported the current status of the place of business in the dispatching tax office on February 10, 2012, and submitted a false statement of KRW 260,804,000 in total supply value to the aggregate invoice for individual suppliers as shown in the table of crime Nos. 12 through 26 of the table of crime in the attached Table.

(3) On February 10, 2014, the Defendant reported the current status of the business establishment in the dispatching tax office on February 10, 2013, and made a transaction like [Attachment Table 27-37], and submitted false entry of KRW 164,260,000 in total supply value to the aggregate invoice for individual suppliers as if he/she had conducted a transaction like [Attachment Table 27-37].

2. As to goods sold from H to F as described in paragraph (a) above, Defendant B’s Defendant B is natural trade;