A Imprisonment with labor of two years and fine of 760,000,000 won, Defendant B's imprisonment with labor of one year and six months, and Defendant C.

Defendant

A is the representative director of the defendant C (hereinafter referred to as the "defendant C") in Songpa-gu Seoul and 301, and the defendant B is the director of the defendant company, and the defendant company is the clothing manufacturing company.

1. No defendant A or B shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

The Defendants received, for profit-making purposes, a false tax invoice of KRW 7,524,801,000 in total, as shown in the separate list of crimes, from May 29, 2015, as shown in the separate list of crimes, as if the Defendants received a tax invoice as if they were supplied goods or services equivalent to KRW 21,363,637 without being supplied goods or services from e-sports a stock company.

2. The Defendant Company, as its representative and employee, committed a violation as described in paragraph (1) above and paragraph (1) above.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of a written accusation, a report on termination of the investigation into tax offenses, a copy of each list of total tax invoices by customer, and each tax invoice;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A and B: Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (the overall imposition of imprisonment and fine are necessary)

(b) Defendant Company: The text of Article 18 and Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. A defendant company subject to aggravated concurrent crimes: The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the sum of fines prescribed in the crime of violation of the Punishment of Tax Evaders Act because Article 38 (1) 2 of the Criminal

1. Defendant A and B subject to discretionary mitigation: Articles 53 and 55(1)3 and 55(1)6 of the Criminal Act (the following consideration given to each of the favorable circumstances among the reasons for prison punishment):

1. Defendant A. at the detention of a workhouse.