Defendant

A Imprisonment with prison labor of one year and six months and fine of 670,000,000 won, and Defendant B shall be punished by a fine of 100,000,000 won.

Punishment of the crime

[Basic Facts] Defendant A (referring to “C” before and after the opening of the name, and hereinafter referred to as “A”) is the representative of “B” in subparagraph D building E of Dongdaemun-gu Seoul Metropolitan Government, and Defendant B is a corporation established for the main purpose of clothing and miscellaneous retail business.

[Criminal facts]

1. For the purpose of profit-making, Defendant A submitted to the Government a sum table of accounts for each of the sales places and for each of the purchasing places, which recorded as if the goods were supplied or received, the sum table of accounts for each of the sales places and for each of the purchasing places, which indicated as follows, on four occasions as follows.

A. On February 2, 2015, the Defendant reported the value-added tax at the Dongdaemun-gu tax office located in Dongdaemun-gu, Seoul on February 2, 2015, and submitted a list of accounts for separate accounts of the selling places, stating false details, as if he/she supplied the items equivalent to KRW 1,002,782,861 in total supply value, even though he/she did not have supplied goods or services to F (hereinafter “F”).

B. Notwithstanding the fact that the Defendant reported the value-added tax at the same date, time, and place as set forth in the foregoing paragraph 1-A, on February 2014, the Defendant filed a false list of the purchase price accounts with the purchaser, stating that there was no fact that he received the goods or services from H (hereinafter “H”), the Defendant submitted a false list of the total value-added tax accounts by the purchaser, stating as if he received the goods or services supplied from H. 983,114,451.

(c)

On July 25, 2015, the Defendant filed a report on the value-added tax at the same place as set forth in Article 1(a) of the above Act at the same time as set forth in Article 1(1) and submitted to F and F Co., Ltd. (hereinafter referred to as “I”) a list of accounts on the sales basis, stating the false amount of KRW 2,332,46,732, as if he/she supplied the goods or services to F and F Co., Ltd. (hereinafter referred to as “Representative J”) in the absence of the supply of the goods or services.

(d)

Defendant 1 received goods or services from H upon filing a report of value added tax on January 2015 at the same time and place as the above 1-C.