Defendant

The punishment against A shall be 6 months, and the punishment against Defendant B shall be 4 million won, respectively.

Punishment of the crime

1. The Defendants’ joint criminal administration is the representative director of E Co., Ltd. (hereinafter “E”) located in Jeonsung-gun, Jeonsung-gun, who is in charge of the conclusion of a construction contract or the execution of funds. Defendant B, as a technical director of E, was a person who directly manages the construction site of G Co., Ltd. (hereinafter “G”) being constructed in Gwangju Mine-gu F from July 19, 201.

On November 201, 201, the Defendants, while carrying out the said construction, issued one copy of “A supplier is E and the supply value of the fake tax invoice is KRW 1,93,00,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000 won.”

B. In response to the issuance of a false tax invoice related to sales to G as described in the above paragraph (a), the Defendants conspired that the purchase price of the goods or services supplied by H corporation is KRW 46,460,000,000,000,000,000,000,000,000,000,000,000,000,000 won. However, around November 22, 2011, the Defendants were issued one copy of “the supplier is H corporation and the supply price is 200,000,000,000 won.”

2. Although Defendant A did not have received goods or services from I in response to the issuance of a false tax invoice related to sales to G, as described in the above 1. A, Defendant A had no fact of being supplied with the goods or services, Defendant A’s completion of the work at the E office located in the Jeon Sung-gun, Jeon Sung-gun around December 20, 201.