Defendant

A Imprisonment of one year and six months, and fines of 640 million won, and Defendant B shall be punished by a fine of 320 million won.

Punishment of the crime

Defendant

A The representative director of Guro-gu Seoul E building No. 504, the defendantB (hereinafter referred to as the "company") or the defendant company (hereinafter referred to as the "defendant company") is a corporation established for construction business, etc.

1. No defendant A shall supply goods or services under the Value-Added Tax Act, or make false entries in the list of total tax invoices by seller and submit it to the Government;

Nevertheless, in order to increase the company's performance so that the defendant can easily get loans from financial institutions and participate in a bid more easily, the defendant was willing to submit a false list of total tax invoices to the public officials in charge of the above tax office.

On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax on the company at the Guro Tax Office located in Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu for the second period of February 2010; (b) the Defendant entered the false statement of the total of KRW 700 million to the Company and KRW 800 million to the Company, although he did not have supplied the goods or services equivalent to the total of KRW 1.5 billion to the Company, and submitted the documents to the public official in charge of the above tax office, as if he supplied the goods or services equivalent to the amount of the total

B. On January 25, 2011, the Defendant filed a final return on the value-added tax for the company for the second period of 2010 at the above Guro tax office, and the Defendant entered the false statement of the total tax invoice by buyer and submitted the document to the public official in charge of the above tax office, as if he supplied goods or services equivalent to the same amount, although he did not have supplied goods or services equivalent to KRW 1.7 billion to the stock company by Ero tax office.

C. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax on the company for the second period of 2010 at the above Guro Tax Office around October 25, 201; (b) on fact, KRW 50 million from the company A.S.; (c) KRW 1 billion from the corporation A.S.; and (d) KRW 1.5 billion from A.S.