Defendant

A Imprisonment with prison labor of one year and fine of 380,000,000 won, and Defendant B shall be punished by imprisonment with prison labor of four months.

Defendant

A above.

Punishment of the crime

"2018 Gohap127"

1. Defendant A [Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (False Tax Invoice)] is a person who operated water commercial in the name of Seosan City C in D.

No aggregate table of accounts by seller and seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate table of accounts by seller.

Nevertheless, in collusion with the Defendant, the Defendant, although in fact, did not supply goods or services to F, ordered the Defendant to issue a false tax invoice by ordering the Defendant, or issued a false tax invoice by using D official seal, and in fact, in spite of the fact that D did not receive goods or services from G, E received a false tax invoice from G, and then, if the Defendant delivered the aforementioned false tax invoice, etc. to the Defendant, he had the Defendant submit the false list of sales and individual suppliers by submitting the pertinent document to the tax office.

On April 22, 2013, the Defendant: (a) filed the final return on the value-added tax on D with respect to the Seosan Tax Office on April 22, 2012; (b) supplied goods or services equivalent to KRW 2,579,819,990 to F Co., Ltd.; and (c) provided goods or services equivalent to KRW 1,212,961,830 from G with false entry of a list of accounts by seller and by seller, as the Defendant received goods or services from G.

Accordingly, the Defendant, in collusion with E, submitted a false list of total tax invoices by seller and seller equivalent to KRW 3,792,781,820.

" 2019 Highly 5"

2. Defendant B (Embezzlement) is a representative under the name of H, who is a seller of high water collection and sale business.

On January 29, 2014, the Defendant was the victim I, who is a customer of H, to J and K as the price for the goods.