Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 10,000,000 won, respectively.

except that this judgment.

Punishment of the crime

Defendant

A is the representative director of corporation B located in Suwon-si, Suwon-si, and the defendant B is a corporation established for the purpose of wholesale and retail business.

1. Defendant A, upon filing a quarterly value-added tax report, intended to evade taxes by abusing the special system to deduct the input tax amount only by filing a report on the purchase of waste resources and used goods when purchasing waste resources and used goods.

Around April 25, 2008, the Defendant: (a) filed a preliminary return of the value-added tax on April 25, 2008 at Suwon-si, Suwon-si, 3,000, the Defendant: (b) filed a false report on the deduction of the input tax amount of the waste resources and used goods; (c) filed a false report on the deduction of the input tax amount of the waste resources and used goods in total amount of KRW 399,117,00; and (d) filed a false report on the deduction of the input tax amount of the used goods in total amount of KRW 22,59,591,00; and (d) filed a unjust report on the deduction of the input tax amount of the waste resources and used goods in total from KRW 399,000 on July 25, 2008; and (e) filed a false report on the deduction of the value-added tax amount of KRW 39,003,000 on the purchase of the waste resources and used goods.

(2) On October 25, 2008, the Defendant: (a) filed a preliminary return of the value-added tax for the second period of No. 2, 2008 with the Suwon Tax Office around October 25, 2008; and (b) filed a false report on the input tax amount of waste resources and used goods as if he purchased scrap metal equivalent to KRW 304,765,00 in total, even though he/she had not purchased waste resources and used goods from F and twenty five others during the said period; and (c) filed a false report on the input tax amount of waste resources and used goods