Defendant

B Q shall be sentenced to one year and six months of imprisonment and fine of 1,100,000,000 won, Defendant A shall be sentenced to two years of imprisonment and fine of 1,100,000,000 won.

Punishment of the crime

From the end of June 2013, the Defendants purchased non-data closed from the secondhand and supplied them to the manufacturers, the Defendants issued the tax invoice for the non-data closed in sequence with the studane and the signboard companies, and the studane companies established BT (representative Defendant B Q) for the purpose of evading the value-added tax by closing the business without paying the value-added tax on the sales.

On January 25, 2014, the Defendants conspired to make a profit, and submitted to the public official in charge of the list of the total tax invoice, which entered false amounts of KRW 10,747,745,00, as shown in the attached list of crimes, as if the Defendants were to supply four companies, such as BI, a signboard company, etc., with no fact that BT purchased non-materials materials from high water and supplied them to the refining company. The Defendants submitted to the public official in charge of the list of the total tax invoice, which entered false amounts of KRW 10,747,745,00, as shown in the attached list of crimes.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each accusation;

1. Each investigation report;

1. Application of Acts and subordinate statutes on general taxable persons, value-added tax assessment report and total tax invoice;

1. The Defendants of the pertinent Act on the Punishment, etc. of Specific Crimes: Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act;

1. Defendants subject to discretionary mitigation: Articles 53 and 55(1)3 and 6 of the Criminal Act (the following extenuating circumstances among the reasons for sentencing);

1. Defendant B Q Q: Article 62(1) and (2) of the Criminal Act (with respect to imprisonment, repeated consideration of the favorable circumstances among the reasons for sentencing as follows);

1. Defendants of detention in a workhouse: Articles 70 and 69(2) of the Criminal Act

1. Defendants of the provisional payment order: Reasons for sentencing under Article 334(1) of the Criminal Procedure Act

1. Scope of applicable sentences under law: Imprisonment with prison labor for a year from June to 15 years, and a fine for a fine of 1,074,774,50 to 2,686,936.