A Imprisonment of one year and six months, Defendant B's imprisonment of one year, and Defendant C's fine of 300,000,000.

G (Death around March 28, 2017) is the representative director of C (hereinafter referred to as “C”) and Defendant A is the director of the finance management bureau who exercises overall control over C’s financial accounting affairs, Defendant B is the head of the business division who exercises overall control over relevant business sales, such as performance by C, and Defendant C is a corporation established for the purpose of newspaper sales, advertisement, etc.

1. Crimes committed by conspiracy with Defendant A and Defendant B

(a) Any person who violates Article 10 (3) of the Punishment of Tax Evaders Act (processing transactions) shall not issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, and shall not submit them to the Government by stating in falsity a list of total tax invoices by seller under the Value-Added Tax Act;

(1) On December 8, 2012, Defendants and G issued a false invoice of tax amounting to KRW 78,181,818, although the Defendants and G were not having supplied goods or services equivalent to KRW 78,181,81,818 to the said C Office located in Suwon-si, the Defendants and G issued a false invoice of tax amounting to KRW 78,181,818 as if they were supplied with goods or services.

In addition, from that time to December 31, 2015, Defendants and G conspired with each other to issue 74 copies of tax invoice stating false information as if they were supplied with goods or services equivalent to KRW 992,857 million in total at 74 times in total, as shown in attached Table 1.

(2) On October 18, 2012, Defendants and G received a false tax invoice and received a false invoice as if they were supplied with goods or services equivalent to KRW 408 million from C or Indones K, even though they were not supplied with goods or services equivalent to KRW 40,80,090 from C or Indones K, the Defendants and G were issued a false invoice of tax invoice as if they were supplied with goods or services equivalent to KRW 408 million from the supply price.

In addition, Defendants and G conspired from that time on December 2015.