Defendant

A Imprisonment with prison labor of one year and two months, and Defendant B shall be punished by a fine of two hundred million won.

except that this judgment.

Punishment of the crime

Defendant

A is a person who operates B in Bupyeong-si, Inc., and Defendant B is a corporation with the purpose of typry, sanitary, and stone wholesale and retail business.

1. Defendant A

A. In operating the above corporation B, the Defendant, while operating the said corporation, was significantly difficult to impose and collect taxes by receiving the payment from an individual account, which is not in the name of the said corporation, to conceal the income of the said corporation, and reporting the reduction of the income amount of the said corporation.

As such, the Defendant evaded corporate tax of 341,513,212 won on March 31, 2013 after the lapse of the time limit for filing a final return of corporate tax in 2012 by fraudulent or other unlawful means, as well as 10,11,12, and 13, the sum of corporate tax of 1,170,913,828 won from the year of 2012 to the year of 2015, as shown in the attached Table 10, 11, 12, and 13.

B. On January 25, 2013, the Defendant evaded the value-added tax amounting to KRW 87,048,793, by using fraud or other unlawful means, as described in the foregoing paragraph (a) above, and by passing the time limit for reporting the establishment of value-added tax for the second period of February 2012, the Defendant evaded the value-added tax of KRW 1,2,3,44,5,6,6,7,7,8,8, and9 once a year from February 2, 2012 to 2016.

(c)

No person who is obligated to prepare and issue tax invoices pursuant to the value-added tax-related Acts shall issue tax invoices.

The Defendant sold totaling KRW 8,739,929,963 of construction materials, including other day, from January 1, 2013 to December 30, 2016, totaling KRW 2,824 times, and did not issue a tax invoice as shown in attached Table 2.

2. Defendant B, an operator of Defendant B, committed each of the above offenses regarding the Defendant’s duties, as described in paragraph 1.