Defendant

A Imprisonment with prison labor of one year and fine of one hundred million won, and Defendant B shall be punished by imprisonment with prison labor of six months.

Defendant

A The above fine shall be imposed.

Punishment of the crime

1. Defendant A

A. The Defendant submitted the D-related false total tax invoice to the Defendant: (a) was recruited to issue or receive a false sales tax invoice with E while operating E with E, as an employee in charge of the business and management of E’s F (State)’s business and management; and (b) to report it to the tax office.

No person shall submit to the Government a list of total invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, stating in falsity the list of total invoices by seller.

On July 25, 2007, the Defendant, in collusion with E, supplied goods or services equivalent to the supply price of KRW 4,00,000 and delivered one tax invoice to E, as shown in paragraph (1) of the attached Table 1. of the list of crimes, provided goods or services in total amount of KRW 107,550,000 to 10 business entities as shown in paragraph (1) of the attached Table 1. The Defendant supplied goods or services in total of KRW 107,50,000 to 10 business entities, and delivered 13 copies of the tax invoice to 13 copies of the total tax invoice to 207.

In addition, the Defendant’s list of crimes in attached Form nine times from the above date to July 25, 2011.

1. Upon filing a value-added tax return as described above, a total of 136 companies supplied goods or services equivalent to KRW 2,274,820,000, and issued a tax invoice of KRW 193, a false entry was made in the list of buyer and buyer.

(b) No person who submits a false list of total tax invoices by customer under the Value-Added Tax Act shall submit to the Government the list of total tax invoices by customer under the Value-Added Tax Act without supplying or being supplied with goods or services;

The defendant, in collusion with E, is about 209.