1. Defendant A shall be punished by imprisonment for six months and by a fine of 5,000,000 won, and Defendant B shall be punished by a fine of 10,000,000 won, respectively.

2...

Punishment of the crime

Defendant

A From July 1, 2010 to February 3, 2012, a person who was in charge of taxation, accounting, etc. while serving as outside directors of a corporation located in Gwangju Dong-gu, Gwangju as a person who acquired 5,000 shares of the above company (50% shares) on February 17, 201, and Defendant B served as representative director of the E company from July 17, 201 to February 3, 2012.

Around July 1, 2010, a person who acquired 5,000 shares of the said Company (50% shares) in KRW 50,000,000, and was transferred shares held by F in KRW 1,319,50,000 to F on February 2, 2012.

1. It shall not evade taxes, receive tax refund or deduction by means of Defendant A's fraud or other illegal acts;

Nevertheless, on April 23, 2012, Defendant A filed a standard return of capital gains tax on B with a tax accountant G at the Gwangju Tax Office through a tax accountant G, and subsequently, Defendant A filed a false report on transfer margin of KRW 1,269,500,000 by requiring the transfer of E stock to KRW 50,000 ( KRW 10,000 per share) with a false stock transaction agreement, thereby evading the transfer income tax of KRW 457,560,000 by filing a report on transfer margin of KRW 1,269,500.

Accordingly, Defendant A evaded Defendant B’s transfer income tax by fraud or other unlawful act as agent of Defendant B.

2. Defendant B, at the time and place specified in the preceding paragraph, committed the act of tax evasion as to Defendant B’s duties, Defendant B’s agent, as described in the preceding paragraph.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each police statement made to H and I;

1. Written accusation by the Commissioner of the National Tax Service of Gwangju District;

1. A copy of a contract for transfer of stocks and management rights and a copy of the standard report for taxation of capital gains;

1. Application of Acts and subordinate statutes on investigation reports (E, confirmation of acceptance details of proceeds from sale), checks, and check issuance details;

1. Relevant Article of the Act and the choice of punishment for the crime;

A. Defendant A: Article 3(1)1 of the Punishment of Tax Evaders Act and Article 3(2) of the Punishment of Tax Evaders Act (or imprisonment)