The judgment below

The part against the Defendants is reversed.

Defendant

B Imprisonment with prison labor and fines of KRW 1,000,000,000;

1. According to the records of this case, the following facts can be acknowledged.

A. The Defendants were prosecuted due to a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) (the Busan District Court 2015 Gohap 115,501 Gohap). On November 27, 2015, the above court convicted Defendants B of all the charges charged against them, and sentenced Defendant B of two years and six months of imprisonment and fine of 3.3 billion won, and sentenced Defendant C of a suspended sentence of 4 years and fine of 3.3 billion won in imprisonment in June of 2015.

B. The Defendants appealed against this. Of the lower judgment on May 19, 2016, the part of the lower judgment against the Defendants is reversed. Of the facts charged against the Defendants, the Defendants included the Defendants’ second half-year value added, KRW 371,106,727, KRW 555, KRW 538,81,816, and KRW 641,905,400, and KRW 464,122,273, and KRW 100,000,000, KRW 1630,000,000 and KRW 164,273,000,000,000 and KRW 361,000,000,000,000,000,000,000 won and KRW 2,767,084,000,000,000,0000,000.

Only the Defendants were on the instant judgment subject to a retrial (Supreme Court Decision 2016Do8280), and the Supreme Court rendered a final judgment dismissing the final appeal on September 23, 2016, and the instant judgment subject to a retrial became final and conclusive on the same day.

(d)

The instant judgment subject to a retrial is related to the detention of a fine, which was committed against the Defendants.