1. Defendant A

(a) The defendant shall be punished by imprisonment with prison labor for a year and two months;

(b) for a period of two years from the date this ruling becomes final and conclusive;

Punishment of the crime

On August 19, 2015, Defendant B was sentenced to a suspended sentence of four months for a violation of the Punishment of Tax Evaders Act at the Ansan District Court's Ansan Branch on August 19, 2015, and the judgment was finalized on August 27, 2015.

Criminal facts

The Defendants issued a false tax invoice from G Co., Ltd. (hereinafter referred to as “H”) located in Ansan-si around July 2010 and proposed that 6% of the value-added tax and the amount of the issuance of the false tax invoice be paid to H as commission fees, while Defendant A comprehensively manages human resources dispatch companies in Ansan-si, and Defendant B was in charge of reporting taxes, etc. of human resources dispatch companies. Defendant B issued a false tax invoice from G Co., Ltd. (hereinafter referred to as “H” in around 2014) located in the F in Ansan-si.

1. The Defendants violating the Punishment of Tax Evaders related to I, Inc., are operating I, a company dispatching human resources in Ansan-si J.

On October 25, 2010, the Defendants conspired to report the value-added tax on the company I in Ansan-si, a member of Ansan-si, and submitted a list of the total tax invoices by customer who recorded false facts as if they were not having supplied the goods or services equivalent to KRW 180,979,286 to H.

2. (State) The Defendants in violation of the Punishment of Tax Evaders Acts related to K are operating the K, which is the manpower dispatch enterprise in Ansan-si L.

On January 25, 2011, the Defendants conspired and submitted a list of total tax invoices by customer, which was recorded falsely as if he had no fact that K had supplied goods or services equivalent to KRW 309,931,607 to H, while filing a list of total tax invoices by customer.

B. On April 22, 2011, the Defendants conspired to file a value-added tax return on the said Note with the Ansan Tax Office.