Defendant

A Imprisonment with prison labor for four years, for two years, for two years, and for one year, for Defendant C, respectively.

, however, the defendant.

Punishment of the crime

[2017 Gohap 308] Defendant A is a real operator of the K in the name of the K in the name of the representative director of the K in the name of the K in the K in the settlement of disputes and is in charge of the accounting affairs. Defendant C is a person who jointly operates the K in the settlement of disputes with A from February 2, 2010 to March 201, and has established and operated the K in the same place as the K in the settlement of disputes from December 2015 to March 201.

1. The common crime of Defendant A and Defendant B, which Defendant A operated, participated in multiple construction projects ordered by the State, local governments, government agencies, etc., and concluded a construction contract and completed the relevant construction project.

In order to claim and pay the construction cost against the H in-house, etc., a payment certificate shall be issued by the head of the competent office of tax office, which proves the full payment of the national tax of H in-house under Article 5 of the National Tax Collection Act, Article 81-3 of the National Health Insurance Act, and Article 95-2 of the National Pension Act, and a health and pension premium payment certificate under the name of the president of the National Health Insurance Management Corporation, and a certificate of full payment of health and pension premiums under the name of the president of the Korea Health Insurance Corporation,

However, in addition to the failure to pay national taxes of approximately KRW 470,924,710 on April 29, 2013, the LAWH paid a delinquent national taxes of KRW 10,00,000,000 up to now, and the head of the relevant tax office, etc. is unable to obtain a tax payment certificate, etc. after delinquency of KRW 73,85,650 on April 4, 2013, the Defendants were unable to obtain a tax payment certificate, etc. from the head of the relevant tax office, etc., the Defendants, including a tax payment certificate under the name of the head of the relevant tax office with the effect that there is no delinquent taxes of the LAH, including a tax payment certificate under the name of the president of the National Health Insurance Corporation, a certificate of full payment of health and pension premiums, employment and industrial accident insurance premiums under the name of the president of the