Defendants shall be punished by imprisonment for one year.

However, from the date of the conclusion of the judgment, each of the above two years against the Defendants.

Punishment of the crime

1. It shall not evade any tax, nor receive any refund or deduction of any tax by tax evasion, fraudulent or other unlawful means;

around November 16, 201, the Defendants registered the business of purchasing or selling scrap metal with the trade name “E” in Ulsan-gun, Ulsan-gun, Ulsan-gun, and operated the said business. The Defendants supplied scrap metal after moving the place of business to F from April 4, 201 to July 27, 2012, and closed the said “E” around July 31, 2012.

The Defendants: (a) purchased scrap metal from the beginning without a tax invoice to prevent the tax authorities from grasping the value-added tax for the purchase; (b) received the payment containing 10 percent of value-added tax when selling scrap metal, etc. to another sales office; and (c) conspired to intentionally evade value-added tax by intentionally closing the relevant place of business without paying the said value-added tax to the tax authorities; (d) Defendant A was responsible for performing the role of either opening a bank account as its representative and withdrawing the sales price in cash and delivering it to Defendant B; and (e) Defendant B was responsible for receiving and managing the sales class and sales price of scrap metal to purchase and sell scrap metal with no material on the basis of the experience in engaging in the scrap metal transport business and wholesale business.

According to the evasion of value-added tax as of July 27, 2012, the Defendants filed a final return of value-added tax on the general taxable person for the first period of January 3, 2012 from the Youngcheon-si, Sungcheon-dong 230 to the Sungcheon-dong 230, and from January 3, 2012 to June 30, 2012, the Defendants purchased the amount equivalent to KRW 3,584,557,040 from the purchasing places, such as G, without a tax invoice, to make it impossible for the tax authorities to grasp, as shown in the list of crimes (2) in attached Form 3,584,57,040 from January 7, 2012 to June 29, 2012.