Defendants shall be punished by imprisonment for ten months.

However, the execution of each of the above penalties for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying any goods or services;

On July 2012, the Defendants issued false tax statements in the name of E in the “E” office for the joint operation of the Defendants in Gyeyang-gu, Gyeyang-gu, Seoyang-gu, 2012 and collected fees from the trading partner.

From July 31, 2012 to December 31, 2012, the Defendants issued 44 falsely a tax invoice amounting to KRW 989,522,000 in total supply value as shown in the separate crime list, as seen above, as if they were to supply goods or services equivalent to KRW 203,20,000 to E (State)F, even though the Defendants actually did not supply goods or services to E (State)F, and as if they were to supply goods or services equivalent to KRW 203,20,00.

As a result, Defendants conspired to supply goods or services, and issued tax invoices under the Value-Added Tax Act.

2. No person who submits a list of total tax invoices by customer containing false information shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services;

On January 23, 2013, the Defendants prepared a false list of total tax invoices by the seller as if the total supply price of the second sale in the year 2012 E was equivalent to KRW 1,423,852,000 in the absence of the second sale in the second sale in the Goyang-gu 1275, Goyang-gu, Yongsan-gu, Seoul, the central government of the above tax office, and submitted it to the employees under the name of the above tax office.

As a result, Defendants conspired to supply goods or services, and issued tax invoices under the Value-Added Tax Act.

Summary of Evidence

1. Defendants’ respective legal statements 1.