A shall be punished by imprisonment with prison labor for eight months, by a fine of fifteen thousand won,00,000 won.

However, the defendant A.

Defendant

B is a corporation established for the purpose of manufacturing and selling motor vehicle parts in the racing city, and the defendant A is the above B representative director.

1. Defendant A

A. On June 30, 2012, the Defendant issued a false tax invoice: (a) one sheet of tax invoice of KRW 244,510,050; and (b) one sheet of tax amount of KRW 24,451,005, irrespective of the fact that he/she supplied goods or services at the above B office to E operating D;

7.31. A tax invoice of KRW 193,619,255, tax amount of KRW 19,361,925, one sheet of supply value around 31. The same year.

8.31. A sheet of tax invoice of KRW 85,345,887, tax amount of KRW 8,534,588, the value of supply around 31. The same year.

9. Around 30. Around 30.30. supply value of KRW 106,96,939, tax amount of KRW 10,69,693, total of KRW 630,470,00, total of tax amounts of KRW 63,047,000, false tax invoices consisting of KRW 63,00.

B. On June 30, 2012, the Defendant who received false tax invoices: (a) one sheet of tax invoice of KRW 319,097,93; and (b) one sheet of tax invoice of KRW 31,909,79,799, even though there was no fact that the fact was supplied with goods or services from E operating D at the above location; (b)

7.31. A tax invoice of KRW 255,310,308, tax amount of KRW 25,531,030, one sheet of supply value around 31. The same year.

8.31. A tax invoice of KRW 136,575,648, the tax amount of KRW 13,657,564, one sheet of supply value around 31. The same year.

9. From 30. supply value of KRW 169,48,764, and tax amount of KRW 16,948,876, including one sheet of tax invoice of KRW 880,470,00, total tax amount of KRW 88,047,00, each of which was issued four copies of false tax invoices causing 88,047,00.

2. Defendant B, as set forth in the above paragraph (1), committed the above act in relation to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. A copy of purchase tax invoice;

1. Application of Acts and subordinate statutes to investigation reports (Attachment to certified copies of corporate registers);

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;

B. Defendant B: