A shall be punished by a fine of KRW 10 million, and Defendant B shall be punished by a fine of KRW 5 million.

The above fine is imposed against the Defendants.

D A around December 2008, Defendant A proposed that “E is in a state of sales, and there is no performance in the F, thereby entering into a service contract to be entered into with Treatment Construction in the name of a pest company.” Defendant A consented thereto. Defendant A and D conspired to issue a false tax invoice in the name of F and submit a false list of sales tax invoices to the Government.

In fact, even though there was no supply of goods or services from F to (State) treatment construction, the Defendants and D entered into a contract for treatment construction and service under the name of F (State) on February 25, 2009 in accordance with the above public offering, and Defendant A provided D and Defendant B with documents necessary to issue tax invoices to enable (State) E to issue tax invoices in the name of F. D and Defendant B to supply goods and services equivalent to KRW 200 million for (State) treatment construction from (State) F. On February 2009, Defendant A issued a tax invoice of KRW 1 and February 2009 for the first time on February 25, 2009, and Defendant A submitted a tax invoice of KRW 400 million for the first time on April 25, 2009 through a tax accountant’s preliminary return of value-added tax for the first time on April 200 to (State) construction.

As a result, Defendants and D conspired to supply goods or services without supplying them, and submitted them to the government by entering them falsely.

Summary of Evidence

1. Defendant A’s legal statement

1. Defendant B’s partial statement

1. Witness D and A's respective legal statements;

1. Examination protocol of Defendant A by the prosecution (including the contents written in D)

1. Application of the Acts and subordinate statutes to the buyer by buyer attached to the report;

1. Criminal facts;