Defendants shall be punished by imprisonment for six months.

However, with respect to the defendant M, it shall be for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is the actual representative of C (business registration in the name of the father Q of the Defendant). Defendant M is the co-born of the above A, Defendant N is a “data”, and DefendantO was sentenced to six months of imprisonment with labor for the violation of the Punishment of Tax Evaders Act in the Busan District Court’s Vice Branch on November 16, 2006, and was sentenced to six months of imprisonment with labor for the violation of the Punishment of Tax Evaders Act, and is a “data”.

The Defendants conducted business registration with respect to Kimpo-si, a place of business where R without business registration is engaged in a forestry processing business, and agreed to issue a tax invoice without any real transaction and sell the tax invoice to the companies in need of the tax invoice to acquire the price in terms of the fee. Defendant N and DefendantO received fees equivalent to 8% of the value of supply after conducting a business by questioning the purchasing companies. Defendant A issued a tax invoice as the representative and received 3-4% of the fee from Defendant N, and Defendant M agreed to share the role by sending the tax invoice to Defendant N by facsimile and receiving the tax invoice or the actual tax invoice by transfer to the accounting office.

1. Crimes committed on January 25, 201 (the submission of a list of total tax invoices for the second period on January 25, 201);

A. On January 25, 201, the Defendants conspired to supply goods or services to the Seocheon Tax Office located in Seocheon-dong 683-5, Seo-gu, Incheon, Seo-gu, Incheon, and the facts were, despite the fact that T has not supplied goods or services to U, the above U, 152,315,000 won, stating false facts as if T had supplied goods or services to the above U, and submitted to the public official in charge of the failure of name a list of total tax invoices by sales, stating false facts as if T had supplied goods or services equivalent to 882,217,00 won in total to 11 business parties, such as the list of crimes in attached Form (1).

B. The Defendants conspired, and on January 25, 201, at the above Seocheon-gu Office, the facts are as follows.