Defendant

A Imprisonment with prison labor for a year and six months, and for a defendant B, for four years, respectively.

Defendant

B 2016Gohap785.

Punishment of the crime

The Defendants partly revised criminal facts according to the facts acknowledged within the extent that they do not actually disadvantage the Defendants’ exercise their defense rights.

1. "2016 High 545" (Defendant G) demanded financial institutions to submit evidentiary data the sales performance and financial statements of 2 to 3 years in the previous year at the time of examining the loan of a financial institution, the tax office made a lump sum report on the sales performance of the previous year at a tax office and made it possible to obtain the loan from the bank based on the method of processing the financial statements of the company in the manner of paying the corporate tax and value-added tax after the deadline, and requested the Defendant B to provide a dormant company with no sales performance.

Defendant

B Accordingly, in order to seek the company without actual sales results to G, the defendant A introduced and requested the company without actual sales results, and the defendant A again requested the H to do so.

Accordingly, H introduced the introduction of Defendant A, who did not have any sales performance (hereinafter referred to as “I”) to Defendant A, and, when referring to a corporation that is a stock company, omitted the indication of “stock company,” thereby allowing Defendant B, J, etc. to acquire I at KRW 5 million through Defendant A.

Defendants and J, etc. transferred I acquired as above to G KRW 150 million, but the Defendants and J, etc. attempted to transfer I to G the sales performance of the said company to false financial statements.

Accordingly, Defendant A asked H to prepare false financial statements with which I's annual sales performance has been posted. He accepted this, and H falsely reported annual sales in 2012, 2013, and 2014 to the National Tax Service and paid corporate tax and value-added tax after the deadline for corporate tax and value-added tax. I's annual sales in 2012, approximately KRW 5.4 billion, KRW 180,000,000, KRW 6.5 billion, net income for the year 2013, KRW 288,000,000, KRW 9.3 billion, net income for the year 2014, KRW 6.3 billion, and KRW 6.4 billion.