Defendant

A Imprisonment with prison labor for six months and for ten months, respectively.

, however, from the date this judgment becomes final.

Punishment of the crime

[2012 Height1051] Defendant A was the representative director of Mapo-gu Seoul Mapo-gu Seoul Metropolitan Government E (hereinafter “E”) established for the purpose of construction business, etc., and Defendant B was the employees of Defendant E.

A list of total tax invoices for purchase sale shall not be submitted to the Government by making false entries therein without supplying the goods or services under the Value-Added Tax Act.

Nevertheless, the Defendants conspired to acquire profits by issuing tax invoices or issuing them without real transactions according to the proposal of B-friendly F.

1. On July 25, 2007, the Defendants submitted the list of the total tax invoice by buyer and the list of the total tax invoice by buyer and the list of the total tax invoice by buyer and the list of the total tax invoice by buyer and the list of the total tax invoice by E for the first period of January 2007, 207, were submitted to E in the MU, “stock Company G”, “H” of KRW 724,873,00,000, and “I stock company” of KRW 170,000,000, although there was no supply of goods or services equivalent to the same amount, the total tax invoice by buyer and the list of the total tax invoice by buyer

In addition, the Defendants, from July 25, 2007 to October 25, 2009, did not provide goods or services more than seven times in total, as shown in attached Table 1-7, as shown in attached Table 1-7, and submitted a false list of the total tax invoices by customer, which amount to KRW 2,622,903,00, as if they were supplied, to the public officials in charge of the above tax office.

2. The Defendants, who entered the list of total tax invoices by customer and submitted the list of total tax invoices by customer on July 25, 2007, submitted the list of total tax invoices by customer during the first period of time in E- 2007 from the above M/L book, are provided with goods or services equivalent to the same amount even though they were not supplied by J.