Defendants shall be punished by imprisonment for ten months.

Defendant

Of the facts charged against A and Defendant B, respectively.

Punishment of the crime

On January 23, 2014, Defendant B was sentenced to imprisonment with prison labor for 4 years and fines of 12.8 billion won in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) by the Cheongju District Court, and the judgment became final and conclusive on December 11, 2014.

Defendant

B along with D, a person who was operated the "F" (hereinafter referred to as the "F") of the closed-dong retail chain Co., Ltd., which was established in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-do (Seoul) around June 28, 2012. Defendant A is a representative in the above F's name and an employee who was in the heart according to the direction of Defendant B and D.

As examined below, among the facts charged in this case, the judgment of innocence or dismissal against the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes against Defendant A and Defendant B should be pronounced. As such, in the facts charged in this case, “F establishes a representative of the former president in order to prepare for the “former president” in the name of the former president in order to provide for the deduction of purchase costs equivalent to the value-added tax to be paid to the transaction partner by issuing only the sales tax invoice without selling the actual product. On the other hand, it is a company that does not pay value-added tax imposed on itself due to the discontinuance of its business after the lapse of a certain period. On the other hand, it was an enterprise that is included in the “closed distribution data organization” in which the value-added tax is omitted by illegally receiving the false sales tax invoice from the other company that actually sells the product and illegally distributing the waste.”