Defendant

A shall be punished by imprisonment with prison labor for four months and by imprisonment for six months.

However, from the date this judgment became final and conclusive, Defendant.

Punishment of the crime

[criminal power] On December 8, 2017, Defendant A was sentenced to 10 months of imprisonment for the violation of the Punishment of Tax Evaders Act and 2 years of suspended execution on the 16th of the same month in the Gwangju District Court's net support.

【Criminal Facts】

Defendant

A is a person who actually operates D, which is a removal company of the location C at Mayang-si, and Defendant B is a person who actually operates F, which is a removal company of the location E at Mayang-si.

No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and submit to the Government a list of total sales and purchase tax invoices entered in falsity.

1. Defendant A and B conspiredd with Defendant A to submit a list of the total tax invoices by customer in F’s name, according to the name of the supplier of the sales tax invoice between D and G (State) according to the tax issues of D. A and B.

Around February 27, 2015, the Defendant issued 15 copies of the sales tax invoice in total amounting to KRW 294,865,000,000 from around that time to December 31, 2015, without supplying goods or services as shown in the annexed Table 1, in the above F office, and in fact, issued 15 copies of the sales tax invoice in total, from around 294,865,000 to December 31, 2015.

B. The Defendant submitted a false list of total tax invoices by customer by customer is required to submit to the Government a false list of total tax invoices by customer, stating that he/she supplied goods or services equivalent to KRW 104,265,00,00 in total supply value to G through the above B, from July 23, 2015 to January 22, 2016, as shown in attached Table 3, including the false list of tax invoices by customer, from around that time, to around December 22, 2016.