A shall be punished by a fine for negligence of KRW 1,000,000, and by a fine of KRW 3,000,000.

The above fines are imposed by the Defendants.

1. Although Defendant A was prohibited from issuing an invoice under the Income Tax Act without supplying goods or services, the Defendant issued one copy of the invoice under the Income Tax Act, stating the date of issuance in the name of the Defendant’s house located in D at the time of leisure on May 31, 2010 as follows: (a) although there was no fact that the Defendant supplied the shellfish to the bamboo fishery corporation, the Defendant issued one copy of the invoice under the Income Tax Act, stating the date of issuance in the absence of the supply of the shellfish to the bamboo fishery corporation; (b) the supplier’s “E”; (c) the supplied value as “320,000,000 won.”

2. Although Defendant B was prohibited from issuing an invoice under the Income Tax Act without supplying goods or services, the Defendant issued an invoice under the Income Tax Act without supplying goods or services as shown in the separate sheet from May 31, 2012 without supplying goods or services until May 31, 2012, the Defendant issued an invoice totaling six copies of the invoice under the Income Tax Act (a total amount of 1,875,000,000 won of the supply price) without supplying goods or services as shown in the separate sheet of crime, in the absence of the fact that he/she supplied a new signal to a bamboo fishery stock company.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. A copy of the report on investigation completion and report on current status;

1. A copy of invoice;

1. Application of an investigation report (Attachment to F copy of the decision received in this case), a copy of the decision, and the Acts and subordinate statutes;

1. Defendants of the relevant laws concerning criminal facts: Article 10 (3) 2 of the Punishment of Tax Evaders Act;

1. Defendants who choose to impose punishment: Each selective fine

1. Defendant B from among concurrent crimes: the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act [the provisions concerning the restriction or aggravation on the concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply under Article 20 of the Punishment of Tax Evaders Act];

1. Defendants to be detained in the workhouse: Articles 70 and 70 of the Criminal Code.