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

However, the defendant A.

The facts charged were revised to the extent that it does not infringe the identity of the facts charged, the defendant's right to defense.

Defendant

A is a director of Defendant B, a corporation established for the purpose of wholesale business, etc. of waste cables in Seo-gu Incheon L, who actually operates the company.

1. No person who is a defendant A shall evade taxes or receive taxes by fraud or other improper means;

A. On July 25, 2012, the Defendant evaded value added taxes of KRW 15,100,000 by filing a false report as to the supply price by submitting false tax invoices, even though he/she had not received goods or services from the Plaintiff during the pertinent taxable period, even though he/she did not receive the supply of goods or services from the Plaintiff, the Defendant evaded value added taxes of KRW 15,10,000 by filing a false report.

B. Around January 25, 2013, the Defendant evaded the value-added tax of KRW 115,500,000 by filing a false report on the value-added tax at the above North Incheon Tax Office. Around the said taxable period, the Defendant filed a false report on the value-added tax of KRW 115,50,000 by filing a false report in the manner of submitting a false tax invoice, even though he/she did not have received any goods or services from the Plaintiff, etc.

(c)

On July 25, 2013, the Defendant: (a) filed a report on value added tax at the above North Incheon tax office around July 25, 2013; and (b) during the pertinent taxable period, the Defendant was supplied with waste electric wires, etc. equivalent to KRW 1,059,00,000, in total supply price from each company, by submitting false tax invoices, even though he did not have received goods or services from the KCAN, etc.; and (c) during the pertinent taxable period, the Defendant was falsely supplied with waste electric wires, etc. equivalent to KRW 1,00,000 by submitting false tax invoices.