A shall be punished by imprisonment of eight months, and a fine of 15,00,000 won for the defendant limited liability company B.

However, the defendant A.

Defendant

A The representative director and the defendant limited liability company B (hereinafter referred to as "B") of a limited liability company B in Yong-Namnam A are corporations with the purpose of the design, retail, etc. of tools related to the construction of a ship.

1. On January 27, 2012, Defendant A entered a false list of total tax invoices by 252,278,000 won in total and submitted to the Government, as if he/she supplied goods or services equivalent to KRW 252,278,00 in the aggregate of total tax invoices by a limited liability company and KRW 183,909,800 in total and KRW 252,278,000 in the MP, and submitted to the Government from that time through the same method, from April 25, 2012 to April 25, 2012, the list of total tax invoices by purchase and sale by 201 and the first purchase and sale by 2012, respectively, as shown in the attached list of crimes in B.

2. The Defendant A, the representative director of the Defendant, submitted to the Government a list of total tax invoices by purchase and sale place, respectively, on the Defendant’s business, as described in paragraph (1), at each date and place listed in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Protocol concerning the suspect examination of the defendant A by the prosecution;

1. Application of Acts and subordinate statutes to a written accusation, a copy of the complete report on investigation, a copy of confirmation, a copy of customer's basic information inquiry, a copy of the application for transaction, a copy of a promissory note of a package transport enterprise, a copy of passbook, a copy of the contract, a copy of the B-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U.

1. Article applicable to criminal facts;

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

(b) B: Punishment of Tax Evaders;