A Imprisonment for three years and fines for 1,300,000,000 won, Defendant B for two years and six months, and Defendant C for a corporation.

Defendant

A is the representative director of F, 213 and 214 corporation C (former trade name: G), Defendant B is the head of the above company, and C is a corporation established for the purpose of housing construction project, etc.

1. Defendant A and Defendant B instructed Defendant B to raise funds for an urban residential housing (stud apartment) while carrying out the project. Defendant B, according to the instructions, collected a borrowed account and deposited money into the said account as if the sales commission was paid to the buyers, and then released this in cash and delivered it to Defendant A, and conspired to evade corporate tax by reporting it to the cost of corporate tax return.

A. On March 31, 2015, the Defendants conspired to report corporate tax for the business year 2014 to the Central Local National Tax Service of Jungbu District on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and remitted KRW 36,158,00 in the year 2013, and KRW 36,737,501 in the year 2014 to the Nong Bank account under the name of H (I) in the name of next account, and withdrawn the above amount in cash, as indicated in the list of crimes in the attached Table, including withdrawing the above amount in cash, 3,819,54,536 won in the year 2014, and withdrawing the amount in cash to the next account of 131 members, and then preparing a statement of payment of business income to the members as if they were paid for the sale in cash, and included it in the corporate tax equivalent to KRW 181,270 in the service or non-public account as losses.

B. The Defendants in violation of the Punishment of Tax Evaders Act, in collusion, filed a corporate tax return for the business year 2015 with the Central District National Tax Service on March 29, 2016, transferred KRW 36,885,000 in the year 2015 to the Nonghyup Bank account under the name of H (I) and withdrawn the said amount in cash, and as indicated in the list of crimes in the attached Table, the sum of KRW 607,412,436 in total is 18 persons.