2...

Defendant

A The representative director of the corporation B and the defendant corporation B are corporations with the purpose of building works.

1. On August 18, 2010, Defendant A reported early refund of the value-added tax, etc. for the purpose of profit-making at KRW 2,222 billion with respect to Company B, Defendant A submitted a false list of total tax invoices by seller to the public officials in charge of the said tax office, stating the false list of total tax invoices by seller as if he was supplied with goods equivalent to the above amount of KRW 5.2 billion with the fact that he had not been provided with cell phone parts of the amount of KRW 5.2 billion with the value-added tax for the purpose of profit-making.

Accordingly, the defendant did not receive goods or services for profit-making purposes, but entered a list of total tax invoices by seller under the Value-Added Tax Act and submitted it to the government.

2. Defendant B, at the same date, at the same time as in the preceding paragraph, and at the same place as in the preceding paragraph, the representative director of the Defendant was supplied with the mobile phone parts of KRW 5.22 billion from the office electronic, but was provided with the goods equivalent to the same amount, the Defendant entered the list of total tax invoices by seller in falsity and submitted it to the public official in charge of the said tax office for the violation

Summary of Evidence

1. Defendant's legal statement;

1. Witnesses D and E's respective legal statements;

1. The police statement concerning F;

1. Application of Acts and subordinate statutes to an accusation, a report on the completion of investigation into a tax offense, a report on the completion of investigation into the refund of value-added tax, a report on early refund of value-added tax on February 2, 2010, a criminal investigation report (in filing of additional data as an accusation), and a

1. Article applicable to criminal facts;

A. Defendant A: Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes; Article 10(3)3 of the Punishment of Tax Evaders Act [Provided, That Article 42 of the former Criminal Act (amended by Act No. 10259, Apr. 15, 2010)]