A. The imprisonment of 10 months, the imprisonment of 1 year and 6 months, and the fine of 5 million won for Defendant C.

1. Defendant A

A. On October 26, 2009, the Defendant: (a) filed a preliminary return of value-added tax on February 2009 with the Busan District Tax Office located in 247-7, Dong-dong, Busan, Dong-dong, Busan on October 26, 2009; and (b) the Defendant evaded value-added tax equivalent to KRW 335,455,210 by means of unlawful acts, such as evading value-added tax amounting to KRW 61,851,841 by omitting the above amount from the above amount in the books; (c) submitting an invoice totaling the sales amount of KRW 618,518,409, which was omitted in the aforementioned scheduled period, even if he sold a luxed paper to the U.S. corporation; and (d) concealing the sales amount of KRW 618,55,210 by means of false entry in the books by omitting the above amount in the books.

B. Around March 31, 2010, the Defendant evaded corporate tax equivalent to KRW 443,764,307 in total until the year to which 2010 reverts, as shown in Appendix II, with respect to the amount equivalent to KRW 1,108,789,183 of the year 2009 when filing a corporate tax return for the year 2009 by the above Busan District Tax Office, as described in paragraph 1(a) of the above above, as well as corporate tax evasion equivalent to KRW 173,724,709.

C. On January 6, 2010, the Defendant did not issue a tax invoice amounting to KRW 2,239,828,243 in total by 213 times until November 2, 2010, as shown in the attached Table III, in fact at the C office located in the Dong-gu Busan Metropolitan City, Dong-gu, Busan, as well as the supply price of KRW 2,239,828,243 in total, as shown in the attached Table III.

2. Defendant B

A. On April 25, 2011, the Defendant’s evasion of value-added tax filed a preliminary return of the value-added tax for the first time in January 201 by C Co., Ltd. on the above Busan District Tax Office on April 25, 201, and the facts are as follows: (a) the instant preliminary return of the value-added tax was made to the U.S. Co., Ltd. on the instant scheduled period.