A Imprisonment with prison labor for one year, and for one year and six months, respectively.

However, as to Defendant A, this shall not apply.

Defendant

B On May 4, 2012, the Suwon District Court was sentenced to two years of imprisonment with prison labor for the violation of the Punishment of Tax Evaders Act by the violation of the Punishment of Tax Evaders Act in the Suwon District Court's Ansan Branch, and the said judgment was finalized on May 12, 2012. On November 26, 2013, the said judgment was finalized on May 20, 2014 after being sentenced to two years of imprisonment with prison labor for fraud in the same court.

Defendant

B A. A. A. a person who operated steel materials wholesale retail business (main)G, and Defendant A is the head of the sales division of the said state, who is in charge of the purchase and sale of steel materials, and H is a person who runs a retail business of steel materials with the trade name of “I.”

1. Around July 201, the Defendants’ co-offendered Defendants received steel materials through H’s “I”, which had been known to the employees in the state of his/her early retirement, from which they were supplied with steel materials to H, and intended to supply them for financing, and then offered that H would supply them to the State, after having been supplied with steel materials through I, and that H would have been supplied with them, and that H would have received them, while having been well aware of the financial situation of the State, the amount of KRW 50 million was increased to the extent that the value-added tax would not be paid for KRW 100,000 for the first half of the year 201. He/she accepted the Defendants’ proposal even though H had been aware of the financial situation of the State.

H around July 8, 201, at the first office located in the Dong-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Seoul. Around July 8, 201, H made a false statement to the effect that “The victim D who operates the steel wholesale retail company “K will pay the remainder in cash if the goods enter all without any interruptions on the spot”, with the phone called to the victim D who operates the steel wholesale retail company “K,” and in the name of the advance payment, the 40 million won should first be deducted from the backline, and if the goods enter all without any interruptions on the spot, it would pay the remainder in cash.”

However, the purpose of fact is, however, to sell steel materials supplied by the victim as dumping for the financing of the (State)G, not directly to supply the materials at the construction site of the above-mentioned I.