Defendant

A Imprisonment of 2 years and 6 months, Defendant B shall be punished by imprisonment of 1 year and 6 months, and fine of 2.8 billion won, respectively.

Defendant

B.

Punishment of the crime

[criminal record] On December 22, 2010, Defendant B was sentenced to imprisonment with prison labor for five years and a fine of 22 billion won at the Busan High Court on the grounds of a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax). The judgment became final and conclusive on March 10, 201.

[2] The Defendants established a juristic person (one-name signboard company) that can trade with a lecture firm in order to supply the lecture firm with the aim of evading value added taxes paid by the lecture firm, and registered a personal business entity (one-name coal business entity) to supply the signboard business entity with the purchase data so as not to cause any tax-related issues, and then supplied the signboard business entity through a signboard business entity with a view to purchasing at a price lower than that of the city, without receiving tax invoices from a large number of persons who collect the signboards, while the signboard business entity receives a normal tax invoice with the lecture business entity, and immediately transfers the fund from the lecture business entity, including value added taxes, without paying value added taxes, and without paying value added taxes, the heavy coal business entity is willing to evade value added taxes by either closing the signboard business entity and the heavy coal business entity or suspending its business operation.

Defendant

B establish a signboard company called "I" in H in the name of H in the south of Korea from G, and trade with the above I in the name of the above I, and secure the closing-dong purchaser and the sales office of the defendant B, and the wide-scale coal business operator (the defendant A, J, and K) prepared a tax invoice and entered into the tax invoice and shared the withdrawal of the closed consent transaction price and the value added tax when deposited.

1. Tax evasion in the year 2008;

A. On July 25, 2008, the Defendants reported L’s value added tax at the tax office located in Ansan-si, the members of Ansan-si on July 25, 2008, and reported L’s sales amount of KRW 18,924,395,00 as the sales amount to I, and reported the purchase amount of KRW 104,288.