Defendant

A Imprisonment with prison labor for eight months, and for one year, each of the defendants B.

Punishment of the crime

[Defendants] 2016 Highest 3051

1. The Defendants’ co-principal (E-related) registered their business under the name of Defendant A in order to recover their claims against Defendant A, and issued a false tax invoice in the name of the business operator to evade value-added tax (tax imposed on Defendant A), and Defendant B established and operated “E” in the name of Defendant A on October 29, 2012 by leasing the F office located in Daegu Nam-gu in the name of Defendant A for KRW 3 million and KRW 250,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,

No person shall submit to the Government the sales and purchase tax invoice by entering falsely the sales and purchase tax invoice under the Value-Added Tax Act.

A. In collusion with the Defendants on January 28, 2013, when filing a value-added tax return for the second half of 2012, the Defendants submitted to G a false list of the total supply values of the tax invoices by customer, including the supply value of KRW 10,00,000, the supply value of KRW 5,500,000, the supply value of KRW 90,000,000, the supply value of KRW 245,00,000, the supply value of KRW 30,500,000, and the supply value of KRW 380,50,000,000, as if they were supplied with services equivalent to the supply value of KRW 380,50,00,00.

B. On July 25, 2013, the Defendants conspired and submitted to the public official in charge of the buyer’s tax invoice, stating false value of KRW 299,00,000, and supply value of KRW 80,000,00 in M, including supply value of KRW 299,00,00,000, without supplying goods or services.

C. On January 27, 2014, the Defendants conspired with each other, and on January 27, 2013, the foregoing Gu Tax Office was 2013.