A shall be punished by imprisonment with prison labor for eight months and by a fine of ten million won for the defendant corporation B.

However, the defendant A is dissatisfied with this.

Defendant

A is the actual operator of Guro-gu Seoul E and B, and the defendant B is a corporation established for temporary work agency business and multi-family housing management business.

1. Defendant A

(a) No one shall make a false entry into the list of the total tax invoices by customer and submit it to the Government without supplying the goods or services under the Value-Added Tax Act;

Nevertheless, on January 25, 2012, the Defendant reported the value-added tax on E company for the second period of 2011 at the Guro Tax Office located in Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, for the second period of February 25, 2012. In fact, the Defendant did not make a false entry of the list of total tax invoices by buyer as if he supplied goods equivalent to one billion won to the corporation B, and submitted the documents to the public official in charge of the relevant tax office, without being supplied with goods or services under the Value-Added Tax Act.

Nevertheless, the Defendant reported the value-added tax for the second period of 201 for E companies at the above date, place, and the Defendant entered the list of total tax invoices by customer as if he was supplied with goods equivalent to 1.25 billion won from B without being supplied with goods equivalent to 1.25 billion won, and submitted the documents to the public official in charge of the relevant tax office.

(b) No one shall make a false entry of the list of the total tax invoices by customer without supplying the goods or services under the Value-Added Tax Act on the part concerning B-related list of the total tax invoices submitted to the Government;

Nevertheless, around January 25, 2012, the Defendant reported the value-added tax for the second period of 201 to B in Yeongdeungpo-gu, Yeongdeungpo-gu, Seoul.