Defendant

A Imprisonment for six months, Defendant B shall be punished by a fine of five million won, and Defendant C shall be punished by a fine of one million won.

Punishment of the crime

Defendant

A is the representative director of Defendant C who was established for the purpose of manufacturing and selling ventilation equipment, etc. for household use, and the representative director of Defendant C who was established for the purpose of selling and installing facilities for convenience of disabled persons, etc.

1. Defendant A

A. On January 25, 201, the Defendant submitted a list of total tax invoices on separate accounts with respect to B-related false entries at the Sungnam Tax Office located in 480 at Sungnam-si wishing to correct Sungnam-si. On January 25, 201, the Defendant submitted a list of total tax invoices on separate accounts with a value equivalent to KRW 9.7 million in actual supply of goods or services in Co., Ltd. ( current ECoproer Ecoproer) at the Coproer’s office in 2010, and submitted a false list of total tax invoices with a value equivalent to KRW 29.7 billion in supply, as if he/she supplied goods or services in an amount equivalent to KRW 2.9.7 million in total. From around that time, the Defendant submitted a list of total tax invoices for separate accounts with a value equivalent to KRW 19,105,625,258,528, respectively, as shown in [Attachment 1) in the list of crimes from around July 25, 2013.

B. Around January 25, 201, the Defendant submitted a list of total tax invoices by each purchaser listed in B related false entries, and the Defendant submitted a list of total tax invoices by each purchaser, stating the supply price of 73,352,940 won as if he was supplied goods or services equivalent to 83,647,060 won even if he actually received goods or services from Ecopro in spite of having been supplied by Ecopro in fact at the above Sung-Nam tax office in 2010, and from that time until July 25, 2013, the Defendant submitted a list of total tax invoices by each purchaser, stating the supply price of 73,352,940 won as if he was supplied with goods or services. From that time, the Defendant submitted the list of total tax invoices by each purchaser from that time to July 25, 2013, including (2) a list of total tax invoices by 119,140,924,325 won as shown in the list of offenses.

(c)

The defendant who submitted a list of total tax invoices by false entry sources related to C, around January 25, 201.