A shall be punished by imprisonment with prison labor for two years and by imprisonment for four months.

However, from the date this judgment became final and conclusive, the defendant.

Defendant A is the representative director of G Co., Ltd. with the F. 902 building in Osan City, and Defendant G is also a corporation established on May 1, 2014 for the purpose of providing human resources.

1. Where the licensee falls under Article 10 (3) 3 of the Punishment of Tax Evaders Act;

A. On July 21, 2014, the Defendant reported on the determination of value-added taxes at the G Office of the said company on July 21, 2014, and submitted a false list of total tax invoices by seller to the said headquarters, as the Defendant was supplied with goods or services equivalent to KRW 480,215,976 from H even though he did not have received any goods or services.

B. On October 22, 2014, the Defendant reported the scheduled value-added tax return at the G Office of the said G Co., Ltd. on October 22, 2014, and submitted a false list of total tax invoices of KRW 727,529,158 in total to the said G Co., Ltd. at the said G Office, and submitted a false list of total tax invoices of KRW 396,667,628 from H, and ( State) KRW 330,861,530, as if each of the goods or services was supplied, although there was no fact that the Defendant was supplied with the goods or services.

(c)

On January 25, 2015, the Defendant reported the establishment of the value-added tax on the said company at the G Office of the said company on January 25, 2015, and submitted a false list of total tax invoices by purchaser to the said office of the said company, as if he was supplied with goods or services in an amount equivalent to KRW 673,701,119 from I, even though he did not actually receive goods or services.

2. On July 21, 2014, the Defendant related to Article 10(1)2 of the Punishment of Tax Evaders Act (hereinafter “the Punishment of Tax Evaders Act”) filed a report on the confirmation of value added at the G Office of the said Co., Ltd. around July 21, 2014, and at H in January 2014, 27,27,272,72,727 won, when the J actually provided goods or services.