Defendants shall be punished by imprisonment for up to eight months.

However, from the date of the conclusion of the judgment, the defendants are every 2 years.

Punishment of the crime

The Defendants were legally married from June 28, 1989 to August 31, 2014, and Defendant A was the actual representative of the “H farming association” located in Jincheon-gun G. The Defendants were the auditors or directors of the said farming association.

Since around April 26, 2007, the Defendants established a “H farming association” around April 26, 2007, since they were engaged in the business of operating the “I”) and the business of manufacturing and selling consignment certificates from around 1998, and they could receive loans at a low interest rate when they were converted into an incorporated farming association. From that time, Defendant A shared the business of producing, shipping and delivering consignment certificates, etc., and Defendant B shared the business of accounting.

In the early February 2008, Defendant A told Defendant B that “When a tax investigation is conducted, the corporation shall be deemed to have the head of the family, and if the family is a corporate director, it shall be better to create another person’s head of the Tong and use another person’s head of the Tong.” The Defendant B presented that “I am asked K to open the account that the party is to deliver it even if the party is a corporate director,” and the Defendant B sought the above K and called “I am to send the monthly salary to foreign employee, because it is necessary to use it in other places, I am to create one new account in the name of the party, and then I am to request K to open the account under its name, and received the passbook, cash card, etc. from K at that time.

The Defendants conspired to evade corporate tax, etc. by depositing the sales proceeds of consignment, etc. received from the business partner into the above K account and omitting the sales report at the tax office.

Accordingly, Defendant A is responsible for the manufacture and sale of products, such as consignment owners, and Defendant B deposited the sales proceeds received from the customer into the account in the above K name and managed the revenue and expenditure.