Defendant

A Imprisonment with prison labor for eight months, for fines of three million won and for one year, for each of the defendants C.

Defendant .

Punishment of the crime

[criminal record] On November 11, 2015, Defendant A was sentenced to imprisonment with prison labor for a crime of violation of the Punishment of Tax Evaders Act at the Busan District Court on June, 2015 and the above judgment became final and conclusive on November 19, 2015.

[ criminal facts] Defendant A is the representative director of the Corporation of the Dispute Resolution I who operates a ship processing business under a contract with the Corporation of the Bank of Bankruptcy in Busan-gu and H H, which is in Busan-gu, and Defendant B is the managing director of the above company, and Defendant C is a person who operates a ship processing business by receiving a subcontract from J JI in the name of the company.

On June 2014, the Defendants got worse in the management of the KI and make it difficult to continue to conduct the business any longer due to the deterioration of the above company's management, such as seizure of the gold claim against the KI, the Defendants received a substitute payment and decided to liquidate the delayed wages of the employees belonging to the above company. However, with respect to the gold debt that the above company did not pay to J, K, and L until the time, the subcontractor's employees belonging to the subcontractor shall be replaced by making a false application for substitute payment as if they were the employees belonging to the KI of the KI of the KI of the KI of the KI of the KI. At that time, Defendant B shall instruct the M who is the accounting officer of the KI of the KI of the KI to prepare a false substitute payment, and Defendant C and M shall inform the KI of the details of the delayed payment to employees belonging to the K, such as 7 employees belonging to the K, including P, 26 employees belonging to L including L, Q, R, and labor report officials belonging to the K.

The Defendants filed an application for substitute payment of KRW 147,667,00 for about 40 persons, such as K, J, L, and S, a subcontractor of the K, a subcontractor of the K-I in the K-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U