Defendant

A Imprisonment for six months, Defendant B shall be punished by a fine of twenty thousand won, each.

However, the defendant A.

Punishment of the crime

1. Defendant A

A. On January 2, 2014, the Defendant issued a false tax invoice and received false tax invoice from around January 2, 2014 to June 3, 2014, as if he/she supplied goods or services equivalent to KRW 310,80,00,00 of the supply price, although there was no fact that he/she supplied goods or services at the office in Geumcheon-gu Seoul, Seoul, the Defendant issued one copy of the false tax invoice as if he/she received goods or services from E, and received false tax invoice from around January 2, 2014 to June 3, 2014, as shown in the attached list of crimes, as if he/she received one copy of the supply price as if he/she received goods or services from E, and issued a false invoice equivalent to the total amount of KRW 1,187,24,700 in total, as indicated in the attached list of crimes.

B. On April 25, 2014, the Defendant submitted a false list of total tax invoices by customer, stating in a false manner the total amount of KRW 998,44,700 in the supply price during the pertinent taxable period, and submitted a false list of total tax invoices by customer, on July 25, 2014, including the false statement of total amount of KRW 188,80,80,000 in the supply price, although there is no real transaction, even though there is no real transaction, the Defendant did not have any false statement of total amount of KRW 998,44,70 in the supply price during the pertinent taxable period.

2) On April 25, 2014, the Defendant received goods or services equivalent to KRW 270,579,500 from the supply price, even though he/she did not receive goods or services from TEex during the pertinent taxable period, when filing a report of value added tax at the above corporation B office in April 25, 2014.