[Defendant A] The defendant shall be punished by imprisonment with prison labor for one year

[Defendant B] The defendant is punished by imprisonment with prison labor for eight months.

(b) the defendant;

Punishment of the crime

1. Defendant A is a person who imports and sells an Asan Bom engine, etc. as the representative of the Do retail company I (GuJ) of ship supplies in Busan District.

A. From July 1, 2013 to December 31, 2016, the Defendant, while operating I, filed an import declaration as if he had been used goods at low prices, with the intent to evade taxes in the domestic distribution process by omitting the standards for imposing value-added taxes and the amount of comprehensive income tax in a manner that does not issue a tax invoice. On January 27, 2014, the Defendant reported the value-added tax in 202,545,45 won by falsely filing a false report on the import price or issuing a tax invoice in a way that did not issue a tax invoice, and omitted the value-added tax from that time to time, 20,254,545 won from that time, including the total amount of value-added tax 2,678,95,281 won as shown in the attached Table 2,678,95,5281, as well as the total amount of value-added tax 202,545 won from that time.

B. Around July 5, 2013, the Defendant, who did not issue a tax invoice, sold an Arabic engine for KRW 20 million and did not issue a tax invoice for the sales of KRW 20 million. From that time to December 31, 2016, the Defendant sold and issued a sales invoice for KRW 2,88,671,480 for 146 times as shown in the [Attachment] List of Crimes (2] from that time to December 31, 2016.

(c)

On January 2015, the Defendant in receipt of false tax invoice issued 20 copies of the processed tax invoice amounting to KRW 794,763,640 in total, as shown in the annexed Table (3) from that date to January 2017, including the fact that the Defendant supplied vessel engines, etc. to L, by pretending to supply vessel engines equivalent to KRW 50,00,000,000,000,000,000,000,000,000 won.

2. Defendant B is the Busan NN.