Defendant

A Imprisonment for 10 months, Defendant B is punished by imprisonment for 6 months and 2016 order 2032.

Punishment of the crime

[criminal power] Defendant A was sentenced to five years of imprisonment with prison labor by the Changwon District Court on November 14, 2014, and the said judgment became final and conclusive on February 12, 2015, and Defendant B was sentenced to one year and six months of imprisonment with prison labor by the same court on February 4, 2015, and the said judgment became final and conclusive on February 13, 2015.

[2015 Highest 3155: Defendant A and B] Defendant A are the actual operators of H in Kimhae-si, and Defendant B is the employee in charge of issuing the tax invoice of the said H.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.

On October 31, 2013, the Defendants conspired and delivered 9 copies of tax invoices worth KRW 936,700,000,000 in total nine times as shown in the attached list of crimes between January 25, 2014, from that time, as if the Defendants were to supply goods equivalent to KRW 53,00,000 in supply value to the (main) GH office, although there was no fact that goods or services were supplied, from that time, the Defendants delivered 9 copies of tax invoices worth KRW 53,00 in total, as shown in the attached list of crimes.

[2016 Highest 656: Defendant A, C] and C established H in the name of Defendant C at Kimhae-si on June 2013, and obtained a written estimate stating a higher selling price than the actual selling price from the middle and high machinery sales, and based thereon, concluded a lease agreement with a lessee on the said machinery. The difference between the selling price paid by the lessee to the middle and high machinery sales and the actual selling price was received from the middle and high machinery sales and acquired from the middle and high machinery sales.

1. On August 14, 2013, the Defendants, in collusion, agreed to purchase five used machines, such as vertical machine learning center, KV-35, etc. from among the used machine sellers I, and received a written estimate from the victim at the H plant, stating the amount lower than the actual sales price (272,00,000 won). On or around August 22, 2013, the Defendants are in charge of the victim’s work at the H plant.