Defendants shall be punished by imprisonment for eight months.

However, as to the Defendants for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendants have operated a specialized construction subcontractor, “The “The Agreement E”.

1. Submission of a false list of tax invoices;

A. On April 25, 2012, the Defendants conspired to supply goods or services, which amount to KRW 636,046,00,00 in total from January 1, 2012 to March 31, 2012, although the Plaintiff was not supplied with goods or services equivalent to KRW 701,269,00,00 in total, from the construction of the Dispute Settlement Co., Ltd., the Plaintiff was supplied with the said goods or services, and submitted a false list of total tax invoices by seller to the said tax office.

B. From January 1, 2012 to March 31, 2012, the Defendants conspired to supply goods or services to the said tax office, the fact is that the said tax office entered into a false list of the total tax invoices by seller and submitted to the said tax office a false list of tax invoices by seller, even though the Defendants did not receive any goods or services equivalent to the total value of KRW 402,608,000 from the supply value company in the Dispute Resolution Co., Ltd. from January 1, 2012 to March 31, 2012, equivalent to the total value of KRW 321,707,000 from the Grand Construction.

2. The Defendants were to evade value-added tax in collusion, and submit two copies of the aggregate tax invoices by seller prepared in falsity to the relevant tax office around April 25, 2012 and July 25, 2012, as set forth in paragraph (1), and filed a report stating 1.03,865,000 won in total, and 1.02,290,000 won in total, of the purchase amount from the company in the relevant tax office, and subsequently, the value-added tax return and payment period by July 26, 2012, added to the relevant tax office, was evaded 26,100,000 won in the value-added tax return and payment period by stating 1,000,000 won in total, from the company in the relevant tax office.

Summary of Evidence

1. Defendants’ respective legal statements

1. Investigation reports (such as submission of data), accusations, completion reports, list of tax invoices by customer (Evidence Nos. 12, 15) and list of evidence in list of list of list of list of electronic tax invoices by customer;