Defendant

A shall be punished by imprisonment for four months, by imprisonment for six months, and imprisonment for six months, and imprisonment for six months.

However, the defendant.

Punishment of the crime

Defendant A is the H representative, Defendant B is the representative of the I, and Defendant C is the daily worker.

Although anyone did not issue or receive a tax invoice without the supply of goods or services, Defendant B had Defendant A, introduced through Defendant C, issue a business registration certificate in the name of H, and the Defendants conspired to issue a false tax invoice with the content of selling the goods such as health foods, even though he did not have sold the goods such as H health foods, etc. to each customer.

On December 15, 2012, according to the above public offering, at the I Office located in the Gangseo-gu Seoul Metropolitan Government J around December 15, 2012, Defendant A and Defendant C opened a business account in the financial institution around the 10th day of the same month after opening the H business registration certificate in the name of H, Defendant A and Defendant C, and then issued the above business registration certificate and the above account passbook to Defendant B. Defendant B issued a false sales tax invoice in the content of sales tax invoice to each customer, as stated in the attached list of crimes (1) as if H (representative) provided for health food equivalent to KRW 163,636,363, and KRW 171, as if he were to supply health food in the above amount of KRW 29,397,508,171, as stated in the attached list of crimes (1).

As a result, the Defendants conspired to issue a false sales tax invoice in Chapter 29 without supplying actual goods.

Defendant B is the representative of the I in Gangseo-gu SeoulJ, and Defendant C is a person who was a business office of K (hereinafter referred to as “K”) in Gangseo-gu, Seoul.

No one shall submit to the Government a false list of tax invoices without the supply of goods or services, but Defendant B shall K. through Defendant C.