Defendant

A Imprisonment for two years, and Defendant B shall be punished by a fine of 3,000,000 won.

Defendant

B The above fine.

Punishment of the crime

The criminal facts were partly revised according to the facts acknowledged within the extent that does not actually disadvantage the defendant's exercise of his/her defense right.

1. Defendant A [basic fact] et al. received a request from a representative of an insolvent company in early 2014 or he directly acquired an insolvent company, and then processed sales on the financial statements in the amount of KRW 10 billion to KRW 10 billion, and conspired to prevent the other party from committing a loan fraud by a financial institution on the basis thereof.

In particular, since a financial institution needs to submit evidentiary data for the immediately preceding 2-3-year sales performance and financial statements, the defendant et al. planned to process them up to the sales amount prior to 2014 by reporting after the deadline to the sales amount of the year after the lapse of the tax office and paying corporate tax and value-added tax after the deadline.

Accordingly, in March 2014, F et al. requested G operating an unqualified tax agent company to process the sales performance of H(H) at a place where the Seoul Geumcheon-gu Seoul Metropolitan Government is not known.

Defendant

Based on G’s 2011 to 2013 on the data and financial statements for reports on sales on reverted portion from 2011 to 2013, H had been deemed to have been included in the annual sales of KRW 2011 or from 2013 by filing a return after the deadline of the corporate tax and value-added tax.

F, in parallel with G, from July 2014 to July 2015, F et al. entered a value-added tax and corporate tax return for the amount corresponding to the year 2014 through G, a number of times less than the actual sales or a processed number as sales, etc., and submitted financial statements at the competent tax office stating the sales, net income, etc. at will.

F, etc. under the standard financial statements issued by the tax office through such false report as above, a total of KRW 10 billion or KRW 10 billion per year between the year 201 and the year 2014.