Defendant

A Imprisonment for six months, and Defendant B shall be punished by a fine of 5,000,000 won.

Defendant

B The above fine.

Punishment of the crime

【Defendant B, on May 3, 2018, sentenced Defendant B to a suspended sentence of four months by imprisonment with prison labor for night-time room, intrusion, larceny, etc. at the Incheon District Court, and the judgment became final and conclusive on May 11, 2018.

【Defendant A” is a person who runs the specialized construction subcontract business in Gyeyang-gu Incheon Metropolitan City, and the Gangseo-gu Seoul Metropolitan Government F and H in the name of “H,” and Defendant B is a person who registered as the representative of the above “E” as the friendship of Defendant A.

1. Defendant A

(a) No list of total tax invoices by seller under the Value-Added Tax Act shall be submitted without supplying or being supplied with goods or services in violation of the Punishment of Tax Evaders Act due to the false submission by buyer;

Nevertheless, around January 25, 2018, the Defendant reported the establishment of the value-added tax for “E” at the North Incheon Gyeyang-gu Incheon Gyeyang-gu, 244 (Operation dong) on the two-year value-added tax base in February 2017, the Defendant entered the supply price of “E” to “H” and submitted a false list of the total tax invoice equivalent to KRW 650,000,000 of the supply price as if the “E” supplied the goods or services to “H”.

(b) No person shall conduct business registration using another person's name, or conduct business using another person's name for the purpose of evading taxes in violation of the Punishment of Tax Evaders Act or evading compulsory execution due to the use of the name;

Nevertheless, around December 11, 2017, the Defendant: (a) made the purchase data of “H” operated by the Defendant in the above North Mancheon Tax Office; (b) made the business registration of “E” in the name of Pro-Japanese B for the purpose of evading taxes; and (c) operated the business until August 2018.

2. Defendant B’s name for the purpose of evading tax or compulsory execution.