1. Defendant A shall be punished by imprisonment for two years.

However, the above sentence shall be executed for three years from the date of the final judgment.

Punishment of the crime

Defendant

A is the representative director of G Co., Ltd. (hereinafter referred to as “G”) for the purpose of distributing steel, etc.

Defendant

C is a person who is a wife of A and serves as an auditor of G.

Defendant

B is a person who serves as a representative director of H Co., Ltd. (hereinafter “H”) that supplies steel, etc. to G.

Defendant

A and Defendant C conspired with the above Defendants by preparing a false tax invoice as if they were purchased even though they did not purchase H with the fact that the financial situation of G aggravated, and by applying for a corporate purchase fund loan, and requesting Defendant B to assist with the corporate purchase fund. Defendant B consented to this and opened a corporate bank account (I) in the name of H as a consolidated account for corporate purchase fund loan, and offered a false tax invoice.

On November 12, 2009, the Defendants: (a) prepared and issued a false statement of tax revenue in the amount of KRW 87.1 million from H; (b) applied for a corporate purchase financing loan to a branch of the Enterprise Bank Green; and (c) received from the victimized party a transfer of KRW 87.1 million to the said consolidated account as a corporate purchase financing loan around January 16, 201, from that time to January 12, 2010, as shown in the attached Table of Crimes, from that time, the Defendants received a total of KRW 2.41 billion from that time on seven occasions in total as indicated in the attached Table of Crimes.

Summary of Evidence

1. The respective legal statements of the defendant A and C

1. The defendant B's partial statement

1. A protocol concerning the interrogation of the suspect against the defendant B by the prosecution;

1. Each police statement with respect to K and L;

1. A written complaint, a tax invoice for each case, and an application for loans for purchasing funds by enterprises, the ledger of customers, and a statement and record of transactions by account;

1. Each investigation report (Analysis of the details of accounting data, such as the president of H Customer, and the details of account transactions, and the application of statutes attached to electronic settlement agreements for funds purchased from the case account;

1. Criminal facts;