Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 30,000,000 won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A Co., Ltd. is a company with the purpose of wholesale business such as scrap iron and rain iron, and the defendant A is a representative director of B, who exercises overall control over the main business of B, etc.

1. Defendant A

A. On February 1, 2010, the Defendant, who was not issued a tax invoice, sold the scrap metal worth KRW 10,000,000 to non-merchants at the above Co., Ltd. B, and received KRW 10,000 as the price for goods. Therefore, even if the tax invoice should be issued in accordance with the Value-Added Tax Act, the Defendant did not issue the tax invoice to non-merchants and did not issue the tax invoice for the total amount of KRW 2,225,470,40 over 190 in total from around that time to October 12, 2012, as shown in attached Table 1 of the List of Crimes.

B. From January 1, 2010 to December 31, 2012, the Defendant: (a) failed to enter a total of KRW 190 times, total sales of KRW 2,225,470,400, as shown in attached Table 1 for the purpose of evading tax of the said stock company B; (b) failed to prepare false account books; (c) made accounts under the name of another, such as E, F, etc., in which employees or directors are recorded; (d) made employees deposit money into the Defendant’s personal account; (c) did not issue tax account statements to the customer; and (d) submitted a list of total accounts of false sales revenue omitted at the time of submitting a list of total accounts of value added to each quarter of the above sales amount to the tax office; and (d) made it considerably impracticable to impose taxes or collect taxes by omitting the revenue amount of KRW 2,25,470,400; and (e) made it difficult to impose taxes and taxes again as shown in attached Table 30 days or 40 days again.