Defendants shall be punished by imprisonment for six months.

However, as to the defendants, the period of one year from the day when this judgment became final and conclusive.

Punishment of the crime

Defendant

A was sentenced to imprisonment with labor for a violation of the Financial Investment Services and Capital Markets Act at the Seoul Northern District Court on January 13, 2014, and the judgment was finalized on July 23, 2014. Defendant B was sentenced to imprisonment with labor for a period of ten months and a fine of ten million won at the Seoul Northern District Court on April 10, 2014, and the judgment was finalized on April 18, 2014.

Defendant

A is the representative of Dongdaemun-gu Seoul Metropolitan Government (State) E E established for the purpose of distribution business in accordance with D and 501, and Defendant B is the person who has been in charge of funding business in (State) E.

On February 18, 2012, the Defendants conspired to file a final return on the value-added tax for the second period of February 2, 2011 at the Dongdaemun-gu Seoul District Tax Office with respect to (E) above, and submitted to the said Tax Office a false list of accounts statement by customer, stating in falsity a false statement as to the supply price of goods or services equivalent to KRW 323,673,00,000, although there was no fact that the Defendants supplied goods or services equivalent to the supply price of the goods or services in the above amount.

Summary of Evidence

1. Defendants’ respective legal statements

1. A list of invoices by seller (A);

1. Previous convictions in judgment: Application of written inquiries about criminal history and other Acts and subordinate statutes;

1. The Defendants: Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;

1. The Defendants who commit concurrent crimes: the latter part of Article 37 of the Criminal Act: Article 39(1) of the Criminal Act;

1. The Defendants subject to suspended execution: The grounds for sentencing under Article 62(1) of the Criminal Act are against all the Defendants; equity in the case of a violation of the Financial Investment Services and Capital Markets Act, each of which the judgment becomes final and conclusive; and the case at the same time, the Defendants’ age, sex, conduct, intelligence and environment; motive, means and consequence of the crime; and the circumstances after the crime are considered.