Defendants shall be punished by imprisonment for one year and six months.

However, it is against Defendant B for three years from the date this judgment became final and conclusive.

Punishment of the crime

Some of the facts charged were revised to the extent that it does not substantially harm the defendant's right of defense.

Defendant

A On December 16, 2016, the Seoul Central District Court sentenced a person to imprisonment with prison labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in the Seoul Central District Court on one year and six months, and the judgment became final and conclusive on June 22, 2017.

Defendant

B From July 10, 2015 to September 4, 2015, from September 15, 2015 to March 16, 2016, G Co., Ltd. (stock company H to October 5, 2014) located in Guro-gu Seoul from September 15, 2015 to March 16, 2016.

A person who was the representative director of the G (hereinafter referred to as "G") and Defendant A is a person who performs a business to procure false financial statements that manipulates the purchase performance for a company that has no sales performance, and I is a person who actually acquired G.

I abused the fact that the return of value-added tax can be filed after a deadline for payment of additional tax, and in the case of some exports to which zero-rate tax applies, the obligation to issue a tax invoice is exempted, it is not necessary to submit a tax invoice, and if sales are more than purchase, the tax office's examination may be conducted, and even before the actual completion of the return of value-added tax is paid, the tax office's examination may be conducted, and even before the actual completion of the return of value-added tax, it is possible to receive a certificate of standard for taxation of value-added tax necessary for the loan of financial institutions. After accepting the export performance due to the lack of sales performance, it falsely manipulates the export performance, prepares false financial statements, and issues documents necessary for the loan, etc., and

I received G with no record of purchase on May 2015 and conspired to serve as a representative director, Defendant B's representative director, Defendant A's false financial statements at the request of the J and supply them to the I. The Defendant is the defendant.