Defendant

A Imprisonment for 10 months, each of the fines of 50,000,000 won for Defendant B and Defendant C.

Punishment of the crime

Defendant

A from March 2008 to March 2008, as the representative director of each company, Defendant B (hereinafter “Defendant B”) and Defendant C Co., Ltd. (hereinafter “Defendant C”) have overall control over all the business affairs of each company. Defendant B is a corporation that had its main office in Gangnam-gu Seoul Metropolitan Government H, Gangnam-gu, Seoul, which was supplied with the original body by Defendant C, etc. and produced the original body by the order production method, and exports to an overseas well-known brand company, such as the gap (GP) and C&L (NN). Defendant C is a corporation that has its main office in Gangnam-gu Seoul, and is a company that manufactures the original body and sells it to the major business partners, such as Defendant B.

1. Violation of the Punishment of Tax Evaders related to I;

A. Defendant A avoided gift tax assessment on the daily life cycle, and Defendant A was willing to engage in disguised transactions as if B imports of the original body, even though C directly sells the original body to B in order to realize the sales performance of I (I; hereinafter “I”) established and actually operated in Indonesia.

The Defendant, around June 30, 2012, sold a supply price of KRW 33,941,549 to B directly, and even though C is required to issue a tax invoice to B, C does not issue a tax invoice equivalent to the same amount to B by way of a disguised transaction as B exports the above original part to I and then imports the above original part from I again, and C did not issue a tax invoice equivalent to the same amount to B.

The Defendant, including that, from that time until May 16, 2014, did not issue a tax invoice of KRW 23,386,473,321, total supply value of KRW 23,637 times in total, as shown in the attached list of crimes (1) to Section B, but did not issue a tax invoice from Section B.

B. Defendant C. The defendant