A Imprisonment for 10 months, Defendant B shall be punished by a fine of 20,000,000 won.

(2).

Defendant

A From September 15, 2006, a person who is engaged in the construction of “B” in the name of “B” and “B”, from June 30, 201 to June 30, 201, engaged in the same business as “B” in Article 701 of the Incheon Gyeyang-gu D Building Cdong 701, and Defendant B corporation is a corporation established for the purpose of construction and artificial fishery.

1. Defendant A

A. On July 23, 201, the Defendant, who was not issued a tax invoice, provided services equivalent to KRW 20,000,000 in supply value to a customer at the “B Co., Ltd. office,” and did not issue a tax invoice from that time to November 24, 2012, even if he provided services equivalent to KRW 704,77,726 in total, as indicated in the list of crimes (excluding transaction parts with E, F, and G), from that time, to November 24, 2012.

B. On July 25, 2012, the Defendant submitted a false list of total tax invoices by seller at the end of January 2012, 2012, upon filing a value-added tax return on “B” at the North Incheon National Tax Office on July 25, 2012, the Defendant submitted a false list of total tax invoices by seller, stating as if he/she provided construction services equivalent to KRW 50,850,000,00 in total, to H, even though he/she provided construction services at the “H”; 2) on July 25, 2013, the Defendant submitted a false list of total tax invoices by seller at the end of January 2013, 2013 to the public official in charge of each construction project, stating the aggregate of value-added taxes of KRW 16,850,00,00,000 as if he/she provided construction services.

C. The Defendant of the tax evasion 12012 value-added tax and corporate tax evasion: (a) on July 25, 2012, the return of the value-added tax on January 2012 on “B” from the North Indones Tax Office; and (b) on January 25, 2013.