1. Defendant A

A. (1) On November 29, 2008, the Defendant borrowed the name of the Defendant’s “O” store in the name of “ Q” store in the name of an entertainment tavern operated by the Defendant in Yansan-gu, Jeonju-si, and installed a credit card settlement terminal in the name of Q, and paid the amount of KRW 1.80,000,000 in total by the aforementioned method until September 25, 2009, from that time, until September 25, 2009, by installing a credit card settlement terminal in the name of Q.

Accordingly, the defendant made a credit card transaction using the name of another credit card merchant.

(2) At around 00:21 December 2, 2008, the Defendant leased the name of “T” franchise store P from “S” entertainment tavern operated by the Defendant in Yansan-gu, Y, and installed a credit card settlement terminal in the name of “T” and paid 220,000 won in the credit card presented by the customers under the name of the customer, from that time until September 25, 2009, with the above 609 total sum of 195,698,00 won.

Accordingly, the defendant made a credit card transaction using the name of another credit card merchant.

B. The Defendant in violation of the Punishment of Tax Evaders Act conspireds with P, etc. to evade taxes by paying a fee equivalent to 14.5% of sales, and omitting the return of value-added tax, etc., after causing sales to credit card merchants in the name of credit card merchants who leased the credit card merchant.

(1) On January 25, 2009, the Defendant evaded value-added tax of KRW 1,910,000 from that time to January 25, 2010, by failing to report sales amounting to KRW 19,100,00, which occurred in the name of " Q" in the name of the credit card merchant holder of the credit card merchant leased from the said P, while reporting the value-added tax at the Jeonju Tax Office around 2008.