A shall be punished by imprisonment with prison labor for eight months, and by a fine of one hundred million won for Defendant B.

However, the defendant A.

Defendant

A is a corporation established for the purpose of the wholesale business, etc. of comprehensive beverages from early 2011 to November 19, 2013, and the defendant corporation B is a corporation established for the purpose of the wholesale business of comprehensive beverages.

1. Defendant A

A. The Defendant on April 25, 201 and the same year

7. On January 25, 2014, the Namyang District Tax Office reported the value-1 of value-added tax for the year 201. The fact did not exist that the company supplied goods, such as alcoholic beverages and beverages, to 80 business entities, such as H, but submitted two times the list of the total tax invoice stating the column of the value of supply as if the company supplied goods, such as alcoholic beverages and beverages, which amount to 236,508,884 won in total, to the above business entities, and submitted two times the list of the total tax invoice stating the column of the value of supply, from that time to January 25, 2014, as shown in attached Table 1, to the Namyang District Tax Office, 302 business entities total supply value of 1,268,502,335 won in total, as if alcoholic beverages were supplied.

B. The Defendant from January 1, 201 to the same year

6. From January 1, 2011 to December 31, 2013, no sales tax invoice was issued even if the supply price of goods, such as liquor, beverage, etc., equivalent to KRW 238,523,876, in total, from four companies, including I, supplied goods to 30 companies, including liquor, beverage, etc., total supply price of which is equivalent to KRW 2,652,470,422, as shown in attached Table 2 of the Crimes List.

2. The Defendant Company B, a real representative of the Defendant, prepared and submitted a false list of total tax invoices by customer, as described in paragraph (1), at the time and place specified in paragraph (1), and did not supply alcoholic beverages, but did not issue sales tax invoices.

Summary of Evidence

1. Defendants’ respective legal statements

1. Examination protocol of Defendant A by the prosecution;

1. To track and investigate the accusation and the distribution process of alcoholic beverages;