Defendant

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

(b).

Criminal facts

1. No tax invoice under tax-related Acts shall be issued or received without being supplied with goods or services by or without being supplied with them;

Nevertheless, on September 7, 2015, the Defendant issued a false tax invoice equivalent to KRW 742,00,000 in total supply value of KRW 742,00,000,000 from that time, from that time, for three times as shown in the attached crime list, even though there was no fact that the Defendant provided construction of machinery and equipment equivalent to KRW 230,000,000 in supply value to the CN corporation, and received a false tax invoice of KRW 460,000 in total supply value twice.

2. On January 26, 2017, Defendant CJ was sentenced to a suspended sentence of two years on February 3, 2017 by the Daejeon District Court for a violation of the Punishment of Tax Evaders Act, and the said judgment became final and conclusive on February 3, 2017.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

Nevertheless, around January 11, 2016, the Defendant issued a false statement of tax amounting to KRW 525,987,000,000 in total supply value of labor cost, and KRW 260,000 in total of the tax invoice equivalent to KRW 240,000 in labor cost supply value, as Qu Co., Ltd., a stock company operating the Defendant supplied human resources despite the fact that the goods or services were supplied to E, and from December 23, 2015 to January 11, 2016, the Defendant issued a false statement of tax amounting to KRW 460,000 in total from December 23, 2015 to January 23, 2016.

3. The act of Defendant CK issuing or receiving an invoice for tax under tax-related Acts without supplying or receiving goods or services;