Defendant

A Imprisonment with prison labor for two years and fines for 6,000,000,000 won, and Defendant B shall be punished by imprisonment for eight months, respectively.

Defendant

A above.

Punishment of the crime

[Status of Defendants and related persons] Defendant A, as the planning team deputy head of G Co., Ltd. (hereinafter “G”) established from April 7, 2006 to December 201, 201, is a person who took overall charge of G business by assisting H, the representative director of G, as the planning team deputy head of G Co., Ltd. (hereinafter “G”).

Defendant

B From October 7, 2009, Defendant B operated I from August 2006 to August 7, 2006. However, Defendant B entered as an employee of R, a telegraph of I around August 2007 and participated in the operation as I’s internal director from October 7, 2009.

I Co., Ltd. (hereinafter “I”) established for the purpose of shipping agency business from October 8, 2009 to March 201 is a person who actually operated the J Co., Ltd. (hereinafter “J”) established for the purpose of shipping agency business, etc. from October 8, 2009 to March 201.

K is an employee of L Co., Ltd. (hereinafter referred to as “L”) and M Co., Ltd. (hereinafter referred to as “M”), N is a director of M, the director of M M, and P is an employee of Q Co., Ltd. (hereinafter referred to as “ Q”).

【Criminal Facts】

1. Defendant A

A. A false tax invoice transaction (1) Defendant A received false tax invoice with H, the representative director of G, in entering into a contract for maritime cargo transport brokerage with H or J, Defendant A conspireded to raise funds by making a processed transaction by participating in the middle part of the processed shipping intermediary corporation L, M, Q, and processing in Hong Kong established in the Republic of Korea, S, T, and U, and then remitting the difference between the irregular freight and the normal freight to the account of the Hong Kong corporations, and then remitting the difference to the account in the name of H, etc. established in the United States.

Defendant

A, together with H on January 24, 2007, at G offices located in 1001-1 of the V buildings in Jung-gu Seoul, Jung-gu, Seoul, and the fact is provided with maritime transportation brokerage services from L.