Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of nine million won for each of the defendants B.

except that this judgment.

Punishment of the crime

Defendant

A is the representative of Defendant B Co., Ltd. (hereinafter referred to as “B”) and the husband of Party E, who actually runs the above B.

1. Defendant A

A. On April 25, 2014, the Defendant submitted a list of total tax invoices by seller on the supply price of KRW 30,417,60,00 from the time to January 25, 2015, when he/she received a preliminary return of value-added tax (from January 1, 2014 to March 31, 2014) at the Jung-gu Busan District Tax Office in Busan, Jung-gu, Busan, the Defendant submitted a list of total tax invoices by seller, 30,417,60 won, even if he/she received goods or services equivalent to the supply price of KRW 166,42,945 from three enterprises, such as F, and submitted a list of total tax invoices by seller from January 25, 2015, up to four times in total,920,109,575 won, or services equivalent to the supply price of goods or services, as stated in the attached list of crimes.

B. Around April 27, 2015, the Defendant submitted a list of total tax invoices by customer with false entries to G when filing a preliminary return of value-added tax (the taxable period: from January 1, 2015 to March 31, 2015) at the Busan tax office in Busan in order to conduct a preliminary return of value-added tax (the taxable period: from January 1, 2015 to March 31, 2015) at the Busan in order to submit a list of total tax invoices by customer with the supply price of goods or services equivalent to KRW 928,835,895, but the Defendant submitted a list of total tax invoices by customer with 69,05,105 won.

(c)

On January 25, 2015, the Defendant submitted a list of total invoices by customer with false entries to G when filing a return of the second income tax (the taxable period: from October 1, 2014 to December 31, 2014) at the Busan Tax Office in Busan, the Defendant submitted a list of total invoices by customer with the supply price of KRW 2,516,069,515, although he/she supplied goods or services equivalent to KRW 2,516,040,485 to G.

2. Defendant B, an employee of Defendant B, committed the same offense as that of the Defendant’s business.

Summary of Evidence

1. The defendants' legal statements (five times)

1. A protocol concerning suspect interrogation of the defendant A by the prosecution;

1. H. H.