Defendant

A shall be punished by imprisonment of two years and six months, by a fine of 13.4 billion won, by imprisonment of Defendant B for four years and by a fine of 30.4 billion won.

Punishment of the crime

1. On the basis of the facts, Defendant B planned to issue a false tax invoice of Jeonra, including G, Daegu, Daegu, North Korea, Gyeongnam, Gyeongnam, and Busan region, and to distribute the amount of value-added tax refund as commission by issuing a false tax invoice and the amount of value-added tax refund, which is the issuer of the false tax invoice of Jeonra, including Chungcheong, Seoul, and the Plaintiff (hereinafter “data”) who is the issuer of the false tax invoice of Jeonra.

Defendant

A around the first half of 2008, around the first half of 2008, upon the Defendant B’s request that “A would create a corporation that issues false tax invoices, such as I established in Incheon, at the first half of 2008, at the time of the first half of 2008, and the work is different from that of this day.” At the request of the Defendant B, A decided to establish a bombane company that issues and receives false tax invoices using the name of the business operator without supplying goods or services.

Defendant

B A around June 2008, by introducing the JJ to Defendant A, which serves as the representative director in the name of the company of heavy coal, and then, Defendant A and J, together with Defendant A and J on July 7, 2008, established the L-gu Seoul Special Metropolitan City petroleum selling company No. 1501, Nam-gu, Seoul Special Metropolitan City.

Defendant

B employment of N andO as representative in order to establish M to issue false tax invoices to the L of the L of the L of the L, and the role of the company's total liability by receiving false oil supply orders from F, G and H, Defendant A, upon the direction of Defendant B, issued false tax invoices in the name of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the L of the M of the M of the M of the M of the M of the M of the M

2. Joint crimes between the Defendants and J

A. On January 28, 2009, the Defendants submitted a list of accounts for separate accounts by false suppliers, along with J on January 28, 2009, filed a final return of value added tax for the second period of 2008 at the LL office of the said LUB in the above LUB on January 28, 2009, the fact is that the LUB would not supply goods or services equivalent to 386,727,273 won to the energy Seoul branch in the KUB.