1. Defendant A shall be punished by imprisonment for eight months.

2. Defendant B shall be punished by imprisonment for six months.

except that this shall not apply.

Punishment of the crime

1. Defendant B was sentenced to two years of imprisonment for a crime of violating the Punishment of Tax Evaders Act on August 2, 2013, and the judgment became final and conclusive on September 13, 2013. On December 11, 2014, Defendant B was sentenced to two years of suspension of execution and fine of ten million won for a crime of violating the Punishment of Tax Evaders Act, and the judgment became final and conclusive on the 19th of the same month.

2. The Defendants: (a) delivered a band-band-band-band-band-gand-gand-gand-gand-gand-gand-gand-gand-gand-gand-gand-g

Defendant

A deliver to Defendant B a promissory note with a face value of 32 million won for the E Representative F issuance, and Defendant B, at the victim H office located in Busan Sho-gu, Busan on July 10, 2009, changed the discount of the said victim’s said promissory note from the victim’s H office, which was issued to the said victim as above, and “A operates a large factory, and there are many things.”

A is a bill with endorsement and this bill at a discount, and if there is no default on the bill, A will settle the amount of the bill.

“Along with the foregoing, Defendant A sent a letter of statement to the effect that he/she is responsible for and repaid the amount of a bill when he/she does not pay by facsimile of the office to the above victim, and received 22.5 million won from the above victim to the account under the name of Defendant B used by the above victim.

Then, on August 1, 2009, Defendant A issued to Defendant B a promissory note 22 million won at the face value of K’s J representative director, and Defendant B received KRW 1,365 million in total from the said victim’s account under the name of Defendant B’s first account used by Defendant B from the said victim on the same day on August 3, 2009, stating that the said victim’s office requested discount of bills and as if Defendant A had the ability to settle the bills, Defendant B received a remittance of KRW 1,365 million in total from the said victim’s account.

However, it is true that the above bills have been settled normally with the brupted bill.