Defendant

A Imprisonment with labor for one year and for a fine of one hundred million won, for six months by imprisonment for Defendant B and C, and for Defendant D with a fine of five million won.

Punishment of the crime

Defendant

A A is a person who actually manages H Co., Ltd. and actually manages the foregoing corporation’s business; Defendant C is a person registered as the representative director of the above H from January 4, 2012 to July 11, 2012; Defendant B is a person registered as the representative director of the above H from July 11, 2012; Defendant D is a person registered as the representative director of the above H; Defendant D is a person in charge of marine oil purchase while performing duties as the head of the above H; Defendant E is a person who actually performs duties as the head of the above H; Defendant E is a person who prepares accounting-related documents while working as a person in charge of the above H’s accounting.

1. Defendant A, B, D, and E’s joint crime (violation of the Punishment of Tax Evaders Act) committed the crime of violation of the said H, the Defendants purchased in cash without receiving tax account statements from the maritime oil sales business entity, who is not active at the fifth wharf of Busan Port, and conspired to evade taxes by making a false oil purchase statement in accordance with the amount of cash withdrawal from the corporate account, and filing a false oil purchase statement, and filing a false report on the corporate income undermining the actual purchase cost.

(1) On March 31, 2013, the Defendants conspired to report the purchase price to KRW 5,516,20,170 on the following grounds: (a) while filing a corporate tax return with the Busan Central Tax Office in Busan Central Tax Office in 2012 with 50, Busan Central Tax Office; (b) falsely stated the purchase-related type of oil for the purchase-related type of H; and (c) on this basis, the actual purchase price was 4,657,642,00 won; and (d) reported the purchase price to KRW 5,516,20,170; and (e) evaded corporate tax amounting to KRW 171,817,701 for the pertinent year by fraud or other unlawful act after the expiration of the payment deadline for the report.

(2) On March 31, 2014, the Defendants conspired to make a false statement on the purchase-related type of oil at the Busan District Tax Office and the Busan District Tax Office for the year 2013, on the following grounds: (a) on the basis of which the actual purchase cost was KRW 4,727,425,636, the purchase cost was excessive to KRW 6,241,395,728; and (b) on March 31, 2014, the payment deadline for the return was made.