A Imprisonment with prison labor of one year and six months, and Defendant B shall be punished by a fine of ten million won.

Defendant

Co., Ltd.

1. Defendant A

A. The Defendant is a person who runs plastic manufacturing business, etc. with the trade name “D” from June 2012.

On April 9, 2014, around 14:00, the Defendant deposited a letter of payment guarantee (500 million won) with the company by April 30, 2014, to “F” coffee shop located in Gangseo-gu Busan, Busan, and “F” company, a vice head of the business division of the Plaintiff G Co., Ltd. to pay in cash the unpaid balance of goods supplied until April 30, 2014, if the Defendant supplied steel materials.

“A false statement” was made.

However, the Defendant did not have the ability to receive the Seoul Guarantee Payment Guarantee at the time, and even if the steel materials supplied by the Victim Company were sold to I, it was thought that the said money would have paid the equity interest to K with the share of the J-factory in the form of money and used it as taxes and personnel expenses, and thus, the Defendant did not have any intent or ability to pay cash until April 30, 2014, which was promised to do so.

On April 21, 2014, the Defendant, by deceiving the victim, supplied the 150 tons of sn beam beamline (kg 850 won per steel material), which is a steel material, from the injured party, and received the supply of 152 tons of sn beam beam light around April 23, 2014 and received the supply of 152 tons of sn beam beam light around April 23, 201, and received a total of 302 tons of 280,113,570 won, but did not pay the price.

B. The Defendant for the violation of the Punishment of Tax Evaders Act was serving as the representative director of the corporation B in Yongcheon-si L from June 2, 2014.

No person shall be allowed to issue or receive tax invoices without supplying or receiving goods or services.

Nevertheless, at the end of June 2014, the Defendant issued a tax invoice of KRW 97,200,000 for the supply price as if he supplied goods or services even though he did not supply goods or services to D, and at the end of that time, did not supply goods or services as shown in the attached crime list.