[Defendant A] Defendant A shall be punished by imprisonment with prison labor for a year and six months.

However, the above punishment shall be imposed for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is a person engaged in a type of business, such as ship painting, under the trade name of "D" and "E" representing Defendant A in Ulsan-gu, Ulsan-gu, as the representative of Defendant A.

1. No one shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services for committing a false tax invoice related to "D";

From March 31, 2017 to November 30, 2017, Defendants were issued 12 copies of false tax invoices of KRW 2,327,00,000 from March 31, 2017 to November 30, 2017, including that the Defendants were issued one tax invoice consisting of the supplier’s “F”, “D”, “12,00,000” without being supplied with goods or services from the said “F” office.

2. The crimes related to "E";

(a) No person shall conduct a business registration using another person's name, or conduct a business using another person's name with respect to the act of lending his/her name (1) for the purpose of evading his/her tax or evading compulsory execution;

Defendant

A around July 1, 2017, around July 1, 2017, around the above “E” office used Defendant B’s name for the purpose of tax evasion and carried on business by December 31, 2017.

(2) Defendant B’s tax evasion or compulsory execution may not allow another person to conduct business registration using his name, or allow another person to conduct business through another person’s name.

Defendant

B allowed Defendant A to use Defendant B’s name for the purpose of tax avoidance at the date, time, place, and place specified in paragraph (1), and allowed Defendant B to conduct the business by using Defendant B’s business registration.

(b) Goods or services which receive a false tax invoice;