A shall be punished by imprisonment with prison labor for six months, and by a fine of five million won.

Defendant

B The above fine shall not be paid.

On August 13, 2015, Defendant A was sentenced to a suspended sentence of one-year imprisonment for the crime of forging a private document at the Daejeon District Court on the following grounds: (a) on August 21, 2015, Defendant B was sentenced to a suspended sentence of two years; (b) on August 31, 201, Defendant B was sentenced to six months of imprisonment with prison labor at night at the Daejeon District Court for intrusion upon residence and larceny; (c) on December 7, 2011, Defendant A completed the execution of the sentence at the Daejeon District Court; and (d) on September 27, 2013, Defendant A was sentenced to eight months of imprisonment with prison labor at the Daejeon District Court for larceny and became final and conclusive on February 21, 2014, and completed the execution of the sentence at the Daejeon District Court on March 25, 2014.

Criminal facts

1. The Defendant and D jointly committed the crimes of Defendant A and D are those who substantially operate E with the purpose of wholesale and retailing and providing services for landscaping products.

A. On July 25, 2012, the Defendant and D filed a report on the value-added tax for the first period of January 2012 with respect to E around July 25, 2012, even though there was no fact that they supplied goods or services, the Defendant and D submitted a false list of the total tax invoices for each customer to the tax office by entering the false list of the total amount of 148,50,000 won in the attached crime list Nos. 110,000 in F (business Number G) and Nos. 4 and 5 in the attached crime list Nos. 148,50,000 in total, as shown in the list No. 5.

B. On February 5, 2013, the Defendant and D filed a report on the confirmation of value-added tax for the second period of February 2, 2012 with respect to E around February 5, 2013, even though they did not have supplied goods or services, the Defendant and D submitted to the tax office a false list of the total amount of tax invoices for each customer, including KRW 70,000,000, in the list of crimes in the attached Table Nos. 1 through 9, as shown in the list of crimes in the attached Table Nos. 70,909,089, as shown in the list of crimes in the attached Table No. 1 through 9, as if they were supplied with goods or services in total amount of KRW 308,90,089.

2. The Defendant B is a tax as described in the foregoing paragraphs 1 and 2 at the tax office located in Seodae-gu, Daejeon, Seo-gu, Daejeon on March 7, 2012.