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

However, the defendant A.

Defendant

A From October 30, 200 to the present date, from around October 30, 200, from 117, 118, 119, and 217, Defendant B (hereinafter “Defendant B”) established for the purpose of underwater retail business, etc., of the building 13 Dong-gu, Seo-gu, Gwangju, Seo-gu, Gwangju, a company is operated as a director of Defendant B (hereinafter “Defendant B”).

1. Defendant A

A. On February 26, 2013, Defendant A issued an invoice of tax amount of KRW 10,200,00 (the total amount of KRW 11,220,000 (the total amount of KRW 11,220,00) stated as “F Company G” as if Defendant B supplied Defendant B with a false supply price or goods or services, even though there was no fact that Defendant B supplied a false distribution pumps, etc. to Defendant B’s company (G), and issued a false invoice of tax amount of KRW 10,20,00 (the total amount of KRW 11,20,000) from that time until June 16, 2017, without supplying goods or services.

B. On January 2, 2013, Defendant A: (a) received KRW 1,380,810,832 in total from January 1, 2013 to June 30, 2013, such as receiving KRW 1,758,00 from the Agricultural Cooperative account under the name of the Defendant by supplying Defendant B to H; and (b) received KRW 1,380,810,832 in total from January 1, 2013 to June 30, 2013; (c) on July 25, 2013, Defendant A filed a report on the determination of value-added tax and tax amount for the first five taxable periods of value-added tax; (d) filed a report on the imposition of value-added tax for the first five taxable periods of value-added tax with KRW 501,338,120; and (e) filed a report on the imposition of value-added tax for KRW 50,138,130 out of the above sales amount with KRW 275 years of value-130.

(c)

Defendant A who evaded corporate tax on 2012.