Defendant

I shall be punished by imprisonment for a year and six months, by imprisonment for a defendant A, by a fine of three years, and by a fine of two hundred and fifty billion won.

Defendant

A above.

Punishment of the crime

Defendant

I is the representative of H in Gyeyang-gu, Incheon, and Defendant A is the representative of (State) F in Q and (State) G in Gwanak-gu, Seoul, and actually operated H since 2008.

The Defendants conspired to report the sale and purchase of H to the competent tax office in order to obtain a loan of facility funds from an industrial bank, pretending that the F purchased the facility from H. The Defendants conspired to report to the competent tax office.

On July 25, 2008, the Defendants reported value-added tax for the first period of 2008 at H’s KRW 422-1, North Incheon Gyeyang-gu Office for the Operation of Gyeyang-gu, Incheon. The Defendants submitted the supply value of goods or services equivalent to KRW 320,00,000 to F as if they were supplied with goods or services equivalent to the value of the goods or services. From that time to that time, the Defendants submitted a false entry of the total of supply value of the goods or services in the amount of KRW 11,84,452,00 from that of January 25, 201, as shown in the list of crimes I, up to that of KRW 11,884,452,00,00 from that of KRW 20,000 from that of the above tax office with the total of KRW 10,000 from that of the above goods or services, and (Ⅱ) from that of the value-added tax office with the total of KRW 201,0808,008.

Therefore, the defendants are for profit-making purposes.