However, the Defendants are above two years from the date of the final judgment.

The Defendants managed D Co., Ltd., a human resources supply company.

1. On January 22, 2015, the Defendants conspired and filed a final return on value added tax at the Dongwon Tax Office located in Young-gu, Young-gu, Young-gu, Young-gu, 13, 2015, the Defendants submitted a list of the total invoice of the sales revenue accounts of each customer with a false statement of the total supply amount of KRW 2,68,983,430,430, as indicated in the list of crimes in the separate sheet of annexed crimes, in the absence of the fact that the (State) supplied goods or services to Atech, in spite of the fact that the (State) provided goods or services to Atech, the goods or services were not supplied to A, and in the same manner, the purchase price of each customer with false statement of the total supply amount of KRW 1,754,02,164, as stated in the list of crimes.

2. On April 27, 2015, the Defendants conspired to make a preliminary return of value-added tax at the Dongwon District Tax Office located in Young-gu, Young-gu, Young-gu, Seoul, 13, 2015, the Defendants entered the following false statement in the manner: (a) Emc, (b) Emc, (a) Emc, (b) Emc, (c) Emc, (a) Emc, (a) Emc, and (b) Emc, Lc, Lc, although not having supplied goods or services to Emc; (c) as if the goods or services were supplied to Emc, the Defendants entered the false statement in the manner that the goods or services were supplied to Emc, total supply value of KRW 1,084,96,830; (d) as if the goods or services were supplied to Emc, KRW 236,527,71 won in aggregate; (d) as if the goods or services were supplied to Emc, the total supply value of the goods supplied.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to a written accusation or accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;

1. The former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the same Act for the increase of concurrent crimes;

1. Article 62 (1) of the Criminal Act for a suspended sentence (the following favorable circumstances):

1. Each criminal law of the community service order;