1. Defendant A’s imprisonment of three years, Defendant B’s imprisonment of two years, and Defendant C’s fine of 50,000,000 won, respectively.

Punishment of the crime

Defendant

A is the Defendant C Co., Ltd. (hereinafter referred to as “C”) located in H at the time of harmony (hereinafter referred to as “C”) with the mission of around 2014.

The representative director, Defendant B, Defendant C’s general director, Defendant C’s capital increase for the purpose of construction business, etc., Defendant A and B prepared entertainment expenses, and the amount of high-rate tax imposed on entertainment expenses, etc., and they received false tax invoices from human resources supply companies in order to reduce the amount of corporate tax payment, and received false tax invoices from human resources supply companies and returned the amount paid to human resources supply companies.

Defendant

B around June 2010, he/she would pay 6% fees to K, who is a senior to the next generation of the manpower supply company, operated by his/herJ in Ansan-si, Seosan-si, Seoul, by issuing a false tax invoice.

The proposal is made to receive a false tax invoice from K, and then it is possible to receive a false tax invoice from a human resources supplier company that operates after distribution to Defendant A.

The defendant A, who received the report, ordered the defendant B to receive false tax invoices from the human resources supplier company and to create funds.

Accordingly, Defendant B calculated the size of the company's non-funds expected in the future through the 2010 Formula Corporation, and obtained the approval of Defendant A, Defendant B notified K of the amount of false tax invoices and received false tax invoices from K.

1. Defendants A and B conspired to submit a list of total tax invoices by false seller, and submitted to the Government a false list of total tax invoices by seller equivalent to KRW 8,566,410,01 as follows for profit-making purposes.

A. On July 2010, the Defendants conspired to report the value-added tax for C at the Sungpoe Eup located in the Seomomoe Eup on July 2010 and filed a report on the value-added tax for C at the first time in 2010. It is reasonable that C is equivalent to KRW 570,904,000 from love Manpower Co., Ltd.