[Defendant A] The defendant shall be punished by imprisonment with prison labor for three years and a fine of 2.8 billion won.

The above fine shall not be paid by the defendant.

Criminal facts

1. The Defendants’ joint crimes of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax) and the Punishment of Tax Evaders Act (2018 high 14,66) and Defendant B from February 2, 2013 to August 2013; Defendant C from March 17, 2014 to January 31, 2015; Defendant D from May 1, 2014 to May 1, 2014 to the date, Defendant C operated 60 used cars exporters from the Yeonsu-gu Incheon Metropolitan City QR Logistics Center from July 14, 2014 to May 31, 2016.

The Defendants: (a) using the fact that the amount of value added tax imposed on used cars exporters is zero “0” tax rates; and (b) the amount of purchase tax can be refunded in full according to the deduction rate of the amount of waste resources purchased in recycling (9/109) and there is a high amount of value added tax to be refunded; (c) using the fact that there is a high amount of the purchase amount, the amount of value added tax is additionally refunded; (d) the amount of export on used cars and export on the paper of export on the used cars sales contract in the used cars sales contract; and (e) the subsidiary countries are willing to receive the value added tax in return

In order to divide the value-added tax refund, the Defendants: 60 (Defendant B 9, W, X, Y, Z, Z, AAB, AB, AC, and D; 7 AE, S, AF, AG, AF, AI, AJ, AJ, Defendant C five AK, AL (AM), ASEAN, AP, Defendant D8 AP, ASS, AS, AS, AT, AU, AU, AL, AW, AX, AX, 13, and E- 13, AY, BA, B, B, B, B, B, B, B, B, BG, B, B, B, and C; B, B, 12K, BG, BM, BM, BM, BM, BM, BM, B, BM, B, BM, B, and other used cars purchase and sale, B, BM, BM, BM, B, and other used cars purchase and sale, B, BM, B, B, and other used cars.