Defendant

A shall be punished by imprisonment with prison labor for four months and by imprisonment for eight months.

, however, from the date this judgment becomes final.

Punishment of the crime

[Criminal Power] On July 6, 2017, Defendant A was sentenced to imprisonment with prison labor for six months at the Seoul Central District Court for the crime of assault, and the said judgment became final and conclusive on July 14, 2017.

【Criminal Facts】

The Defendants run the wholesale and retail business of fishery products in Dongjak-gu Seoul Metropolitan Government D.

On February 13, 2015, the Defendants reported the current status of business operators in the Dongjak-gu Seoul Metropolitan Government, and filed a false list of accounts by customer, stating the total amount of 1,078,183,00 won in supply as shown in attached Table 1, from around that time to February 8, 2017, as shown in attached Table 1, as if D supplied goods or services to a business entity, such as the Dispute Resolution Co., Ltd., even though it did not supply the goods or services, the Defendants provided a false list of accounts by customer, including the supply price of 388,783,00 won.

On February 13, 2015, the Defendants reported the current status of business operators in the Dongjak-gu Seoul Metropolitan Government, and submitted to the person in charge the list of accounts by seller, stating in falsity the total value of KRW 359,060,000 as if they were supplied with no goods or services from D, including D, as if they were supplied with the goods or services from D, the Defendants submitted the list of accounts by seller, stating in falsity the total value of KRW 819,460,00,000, as shown in attached Table 2, from around that time to February 5, 2016.

As a result, Defendants conspired to submit a list of total tax invoices under the Income Tax Act by false entry.

Summary of Evidence

1. Each legal statement of the Defendants (as of the third trial date, part of the legal statement in the case of Defendant B)

1. Only Defendant B’s legal statement of the witness A does not seem to have any reason to make a false statement even when he/she is under the risk of being punished for perjury, and is responsible to Defendant B in a situation where he/she fully acknowledges his/her crime.