A shall be punished by imprisonment of two years and fine of 1.2 billion won, and the defendant F shall be punished by fine of 10 million won.

Defendant

A is the representative director of Defendant F Co., Ltd. (hereinafter “Defendant F”), and Defendant F is a corporation established for the purpose of the meat supply business.

1. No person who defendant A shall submit to the Government a list of total account statements by purchasing customer under the Corporate Tax Act without supplying or being supplied with goods or services for profit-making purposes, stating a false list of total account statements by purchasing customer;

On October 25, 2012, the Defendant prepared and submitted a list of total tax invoices by seller, stating that F was supplied with meat equivalent to KRW 800,580,550 from T Co., Ltd. (hereinafter “T”), even though F was not supplied with goods or services in the Geumcheon-dong, Geumcheon-gu Seoul Metropolitan Government.

In addition, around January 25, 2013, the Defendant prepared and submitted a list of total tax invoices by seller, stating as if he were supplied with the meat equivalent to KRW 4,855,073,80 from T.

As above, in submitting a list of total invoices by seller under the Corporate Tax Act two times, the Defendant prepared and submitted a list of total invoices by seller, stating false goods of KRW 5,655,654,350 from T, as if they were supplied with goods.

On October 25, 2012, the Defendant submitted a list of total sales statements by customer under the Corporate Tax Act at the Geumcheon Tax Office, even though F did not supply goods or services, the Defendant submitted a list of total sales statements by customer with false entries as if F supplied meat equivalent to KRW 76,094,185 to Korea-U.S. Seoul (KU.) and submitted a list of total sales statements by customer with five companies, such as Korea-U.S. Seoul (KU.) for two times as shown in the list of crimes in the attached list of crimes.

This is a profit-making.