Defendant

A Imprisonment for eight months, for six months, for six months, and for six months, for six months, for each of the defendants C.

, however, the defendant.

On December 9, 2016, Defendant B was sentenced to imprisonment with prison labor of ten months for fraud at the Suwon G method Board on December 9, 2016, and the said judgment became final and conclusive on February 17, 2017.

Punishment of the crime

Defendant

B around August 3, 2015, around August 3, 2015, Defendant C was aware of the loan to raise Defendant C’s business funds with the name of D, and the Defendants conspired to obtain the loan by pretending that there was sales performance through issuance of the false tax invoice in the name of D.

Therefore, the Defendants submitted a false tax invoice and sales statement in the name of Defendant C while submitting a false tax invoice and sales statement in the name of Defendant C from August 11, 2015 to October 30, 2015, as if D had a total sales amount of KRW 290 million from August 11, 2015 to October 30, 2015, while submitting a false tax invoice and sales statement in the name of Defendant C, the Defendants received KRW 50 million from the pre-victim bank in the name of Defendant C to the pre-victim bank in the name of Defendant C on the day when D had been registered.

Summary of Evidence

1. Defendants’ legal statement

1. Protocol concerning the interrogation of suspects by the prosecution against the Defendants

1. A report on confirmation of value-added taxes by general taxable persons, a sum table of tax invoices for sales punishment, and a sum table of tax invoices by purchaser;

1. Investigation report (in response to data, such as tax invoices by the F branch of the former North Korean bank);

1. Previous Records: The defendant C was unaware of the fact that he was unable to obtain a loan as a false sales performance, based on the criminal history inquiry, the case summary information inquiry, and the judgment of the defendant C's assertion, but based on the submitted evidence.