Defendant

A Imprisonment with prison labor for six months and for nine months, respectively.

However, for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is a person who was the representative director of (State) E located in Bupyeong-gu Incheon Metropolitan City from June 2009 to January 26, 2012, and Defendant B is a person who was working as the representative director of (State) E from January 27, 2012.

1. Defendant A

(a) No person liable to submit a list of total tax invoices by customer to the Government shall submit a list of total tax invoices by customer to the Government, which is recorded in falsity, when he/she fails to enter a list of total tax invoices in a supply price equivalent to the same amount after issuing a tax invoice;

On July 25, 2011, the Defendant reported value added tax at the Central Tax Service of Jung-gu, Incheon Metropolitan City, Dong-gu, 1127-1, and the Defendant submitted to the person in charge of the sales by failing to issue a tax invoice equivalent to KRW 357,206,479, the supply price of bank supplies, and by failing to enter the amount equivalent to the above amount in the list of bank accounts at each seller, and submitting a list of bank accounts with false supply values to the person in charge of the sales. From around that time until January 25, 2012, the Defendant submitted a list of bank accounts with false supply values to the person in charge of the sales by failing to enter the list of bank accounts in the above list of total amount of KRW 910,304,189 on two occasions as stated in the list of crimes (1), 2011, 309, 189.

(b) No person who is obligated to submit a list of total tax invoices by customer to the Government shall submit a list of total tax invoices by customer, in collusion with the Government, and fails to enter the supply value equivalent to the same amount after receiving the list of total tax invoices by customer, and submit a false list of total tax invoices by customer;

On July 25, 2011, the Defendant reported value added tax at the Central National Tax Service of Jung-gu, Incheon Metropolitan City, 1127-1, and at the same time, in collusion with the goods supplier, the Defendant did not enter the amount equivalent to KRW 304,909,366 in a list of accounts for each purchaser without being issued a tax invoice equivalent to the supply price.