However, with respect to Defendant A, for a period of two years from the date this judgment became final and conclusive.

[criminal record] On July 6, 2017, Defendant B was sentenced to the suspension of the execution of two years of imprisonment with labor for a violation of the Guarantee of Wage Claim, an attempted crime, or an unaided crime in the Changwon District Court’s territorial branch, and the judgment became final and conclusive on December 8, 2017.

[2] Defendant B had operated the manufacturers of vessel parts with the trade name “F” in Gosung-gun E from approximately four years ago, and had established and operated the vessel parts manufacturer at the same place as “F” around July 6, 2015.

Defendant

A, from July 6, 2012 to May 31, 2016, from Yangsan-si to Yangsan-si, operated a mutual transport company of H’s “H” from Yangsan-si, and at the same time, he/she has been working for the said F’s accounting from August 6, 2013.

1. Defendant A

A. On January 30, 2014, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of a false tax invoice issued at the above F office was issued 26 copies of the false tax invoice of KRW 1,415,742,718 in total by the same method as above, as shown in Table 1 of the Crimes List by June 30, 2015, although H did not have supplied goods or services to F, the Defendant issued a false tax invoice of KRW 32,123,00 in total to B operating F.

B. On November 30, 2015, the Defendant violated the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer and the filing of a revised return of value added by H on the second half of 2013 at a gold-end tax office located in the Geum-gu, Busan, Busan, on November 30, 2015. Notwithstanding that H had not supplied goods or services equivalent to the amount of KRW 210,000,000 in total supplied to F during February 2013, the Defendant submitted a false list of total tax invoices by customer to the public official at the tax office in charge of the said gold-gu, as if H had supplied goods or services equivalent to the amount of money to F, and thereafter submitted a false list of total tax invoices by customer to the public official at the tax office in charge of the said gold-gu, from that time to April 17, 2017.