Defendant

A shall be punished by imprisonment for eight months and six months.

, however, for two years from the date this judgment has become final.

Punishment of the crime

1. Defendant A and B are constructors engaged in the business of civil engineering and construction, etc. with the trade name of “C,” and Defendant B accepted a subcontract for the construction of a factory from “D” using the said trade name, and Defendant A conspired to issue or issue a tax invoice related to the said construction. A.

On April 30, 2015, the Defendants conspired to issue a tax invoice without transaction, and issued three copies of the tax invoice without transaction (one tax invoice totaling 1,453,00,000 won) from that time by September 30, 2015, including the issuance of one tax invoice with “C”, “C”, “D”, “435,90,000 won” without supplying goods or services at the office located in the Dong-gu Seoul Special Metropolitan City, and “435,90,000 won”. (b) On May 4, 2015, the Defendants conspired to issue three copies of the tax invoice without transaction (one tax invoice totaling 1,453,00,000 won) as described in the separate list of crimes (i), and received the tax invoice without transaction from that time to September 30, 2015 (one of the goods or services supplied at the above C office).

2. Defendant A

A. On March 25, 2015, the Defendant issued 4 copies of the tax invoice for non-transaction (a total of 84,900,000 won) as shown in the attached Table (3) by the following method from July 25, 2016, including the issuance of one tax invoice consisting of “C”, “G”, “G”, “21,50,000 won” without supplying goods or services at the above C office, and then issued 4 copies of the tax invoice for non-transaction (a total of 84,90,000 won).

B. On June 19, 2015, the Defendant received a non-transaction tax invoice, and the supplier “H” and “C” is not supplied with goods or services at the above C office.