[Defendant A] Imprisonment with prison labor and fine of KRW 8,700,000 shall be imposed on Defendant A.

The above fine shall not be paid by the defendant.

Punishment of the crime

No person shall submit to the Government a false list of total tax invoices by customer or a list of total tax invoices by customer without supplying goods or services for profit-making purposes.

Defendant

A and I, as a closed-end trading business entity without registration, led the above business entity to issue false tax invoices in the name of J (K), L (O), N (O), P (business entity, Q (hereinafter referred to as "R") and R (Korean representative S), T (U), and V (business entity). Defendant B introduced the above business entity to Defendant J, N, and T to Defendant A and I, and took charge of guaranteeing that the above business entity guaranteed the above business entity to return money deposited to Defendant A and I by issuing false tax invoices.

Defendants, I, etc. issued or received tax invoices for purchase and sale by J, L, N, P, R, T, and V

In order to submit a list of false tax invoices to the tax office, a false list of tax invoices was recruited.

1. Joint crimes committed by the Defendants

가. J 관련 범행 피고인들과 I 등은 2011. 7. 25. 경 안산 세무서에서, ‘2011 년 1기 J의 부가 가치세 확정신고 ’를 하면서 J이 ㈜X( 이하 ‘X’ 라 한다) 등에 재화나 용역을 공급한 사실이 없음에도 별지 범죄 일람표 (1) 기 재와 같이 X 등에 매출 세금 계산서 총 45매 공급 가액 합계 2,659,372,280원을 교부하였다고

In 2011, the Plaintiff submitted a list of total tax invoices by the final and conclusive customer, and received KRW 470,000,000, in total, 3 copies of the purchase tax invoices from Y, etc., even though J did not have received the supply of goods or services from Y, etc., as shown in paragraph (1) of the attached list of crimes.

In 2011, the paper submitted a list of total tax invoices by the final and conclusive purchaser.

In addition, the Defendants, I, etc. are at the Ansan Tax Office on January 25, 2012 and at the same time on February 201.