1. Defendant A

(a) The defendant shall be punished by imprisonment with prison labor for one year;

(b)Provided, That the above sentence shall be imposed for a period of two years from the date this judgment becomes final and conclusive;

Punishment of the crime

The defendant of "2016 Highest 763" is a business owner who runs a pipeline delivery business by employing workers in the trade name of (ju)O in Gyeongnam-gun N.

The Defendant, while working at the above workplace on September 14, 2015 and retired on December 1, 2015, did not pay 9,543,140 won in total for three workers within 14 days from the date of each retirement, as well as 1,870,510 won of P on November 1, 2015 of P, who retired on December 1, 2015, as shown in the attached crime sight table (1) Nos. 1 through 33.

The Defendant, “2016 Highest 1862,” was an employer operating pipe manufacturing business in the name of (ju) Gosung-gun N in Gyeongnam-gun N, and the Defendant, from March 1, 2015, worked as security guards and did not pay KRW 3,087,360 in total, as shown in the attached Table No. 1 re-period of crime List No. 1, 2015, including KRW 585,120 on November 1, 2015, as well as KRW 3,087,360 on the date of payment between the parties, within 14 days from each retirement date.

Defendant A, “2016 Highest 2041, 2041,” is the operator of S, a corporation located in Gyeongnam-gun R, and Defendant B, a U in Gyeongnam-gun T, and Defendant B, a subcontractor, etc. from March 2014.

Defendant

A, in February 2015, was unable to pay the amount equivalent to KRW 20,000,000 for the design work of the above vessel to Defendant B, in collusion with Defendant B, in collusion with Defendant B, an enterprise bank, which is Defendant A’s main transaction bank, received electronic credit sales credit loans on the basis of false transaction relationship from Defendant A.

Accordingly, on March 30, 2015, Defendant A had access to the business bank site by using a computer at the above S office, and then entered a false tax contract as if S had a credit sales claim amounting to KRW 132 million to S Co., Ltd. with a purchasing enterprise, U as a selling enterprise, and U.S. as if there were credit sales claims amounting to KRW 132 million. Defendant B shall be certified by himself in U’s name.