Defendant

A Imprisonment with labor of one year and six months, with fines of five million won for each of the defendant B and C, and with fines of three million won for each of the defendant D.

Punishment of the crime

Defendant

A, B, and C are persons who jointly operate (ju) H whose main business is to distribute and sell agricultural products in Gwangju-si from June 25, 2010 to February 2, 2012, and Defendant D is a person who engages in agricultural products distribution business in the name of SJ from Mayang-si I to Mayang-si.

Defendant

A, B, and C, while jointly operating state H, intended to obtain bank loan by unrefilled the appearance of the company in a false manner, or to issue false sales statements or receive false sales statements at low prices from trade companies, such as Nonghyup, to receive agricultural products at higher prices.

Defendant

A for the same purpose, with the permission of the use of H’s name cards so that the JJ operated by the Defendant D may issue the above H’s account statements when trading agricultural products with a large number of enterprises, or conspired to issue false sales account statements or to receive false purchase account statements by allowing H to use the tax invoice already marked with H’s name cards.

1. No person who commits the joint crimes by Defendant A, B, or C shall submit to the Government a false list of total invoices by seller and by seller under the Income Tax Act and the Corporate Tax Act;

A. On January 25, 2011, the Defendants prepared a list of total accounts by customer on January 25, 201 at the H office as above, and entered as if they were to supply K with actual agricultural products, an amount equivalent to KRW 50,100,00,000, even though they were not actually supplied with agricultural products at the H office on January 25, 201, and entered as shown in the list of crimes in the attached Table (the file attachment; hereinafter the same shall apply) and submitted a false list of accounts by customer on January 201 as if they were to supply agricultural products equivalent to KRW 5,036,520,00 in total to 31 business entities as shown in the list of crimes in the attached Table (the file attachment; hereinafter the same shall apply). On the same day, the Defendants prepared a list of total accounts by customer on January 25, 201 and submitted it in goldcheon No. 153,000, notwithstanding the fact that they were supplied with actual agricultural products from L.