A Imprisonment for 6 months, Defendant B shall be punished by a fine of 15,000,000 won.

However, the defendant A.

Defendant

A is a person who operates “B” in Sacheon-si, and Defendant B is a corporation established for the purpose of manufacturing industrial machinery.

1. Around March 30, 2011, Defendant A received a false tax invoice stating that he was supplied with the purchase tax invoice, supply price of KRW 19,100,000, which was entered falsely, as if he was supplied with the purchase price of KRW 1,99,900,000, etc. from the Japanese Telecommunication Co., Ltd., without being supplied with the goods or services from the Japanese Telecommunication Co., Ltd., and that he was provided with the purchase price of KRW 1,19,100,000, etc. equivalent to KRW 199,90,000.

As a result, the Defendant, without being supplied with goods or services, was issued three copies of false purchase tax invoices amounting to the total value of KRW 1,138,000,000 in total on three occasions.

2. A, the representative director of the defendant B, committed a violation as described in paragraph (1) with respect to the defendant's business.

Summary of Evidence

1. Defendants’ respective legal statements

1. E statements;

1. A copy of the list of total tax invoices by customer, a list of total tax invoices by purchase, and a copy of each electronic tax invoice;

1. A copy of a report on completion of investigation into trade order, a copy of a full certificate of registered matters, and each investigation report (the Eline for Witnesses);

1. Application of Acts and subordinate statutes to accusations and accusationss;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10 (3) 1 of the Punishment of Tax Evaders Act (Selection of Imprisonment);

(b) Defendant B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act

1. Aggravation for concurrent crimes;

(a) Defendant A: former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act;

B. Defendant B: The supply value under the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, Article 119,100,000 of the Punishment of Tax Evaders Act, is a fine of two million won and the supply value of 199,90,000.