All the judgment below is reversed.

Defendant

A Imprisonment with prison labor for one year and fines for 53,00,000, and Defendant B and C shall be punished, respectively.

1. The summary of the facts charged [the status of the parties concerned] Defendant A is the major shareholder of Defendant E Co., Ltd. (hereinafter “E”), who was a director of the said company from around June 21, 2005, and F (the death of May 25, 2010) from around September 22, 1992 to May 2, 2006; Defendant B from around May 2, 2006 to October 28, 2008; and Defendant C was the representative director of each of the said companies from around October 28, 2008 to October 5, 2009.

Defendant A in collusion with F on January 1, 2005, from around 200 to December 31, 2005, Defendant A received 49 copies of purchase tax invoices 45,514,00, 205, from around 206 to 206, by falsely reporting the purchase price of goods or services supplied by IJ located in Jung-gu Seoul (i.e., value-added tax 45,514,00, 25, 272,000) by 122,345,50,50 won in total by 206, 206, 206, 365, 206, 206, 36, 206, 205, 206, 206, 206, 206, 206, 306, 206, 206, 206, 206, 206, 2006, 25, 27