1. Defendant A shall be punished by imprisonment with prison labor for three years and by a fine of KRW 1,350,000.

The above fine shall not be paid by the defendant.

Punishment of the crime

Defendant

A is the operator of eight used cars exporters such as P, and Defendant B is the operator of four used cars exporters such as Q, Defendant C is the operator of 7 used cars exporters such as R, Defendant D is the operator of five used cars exporters such as S, and Defendant E is the joint operator of the U.S. established for the purpose of the middle and high-end sales, etc., as the operator of the two used cars exporters such as T., and Defendant F is the seller operated by the said Defendants as the tax accountant and the agent of U.S. corporation.

1. Each crime committed by the defendant A, B, C, D, and E;

(a) No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance, etc. of false tax invoices) shall issue or receive any tax invoice pursuant to the Value-Added Tax Act without supplying or receiving any goods or service provided for in the Value-Added Tax Act;

Nevertheless, Defendant B, at the U.S. office around March 31, 2015, purchased a heavy vehicle at a low price in the Republic of Korea and exported it under the name of Defendant B from U.S. export company V (representative: Defendant B: Defendant B’s representative); however, Defendant B, as if he purchased a heavy vehicle from U.S. to exported it at a high price, issued a false tax invoice equivalent to KRW 59,000,000 from supply to a supplier; Defendant B issued a false tax invoice under the name of U.S. accounting staff; Defendant B, from around that time to June 30, 2016, was issued a false invoice; Defendant B, as stated in attached Table 1-1, 87 times in total, 6,530,500 won in total, 300,500 won in total, 309,509,500 won in total, 309,500,000 won in attached Table 1-15,300,3950.