A A shall be punished by a fine of KRW 7 million, and Defendant B shall be punished by a fine of KRW 5 million.

Defendant

A above.

Defendant

A is the representative director of the corporation B, and the defendant corporation B changed the purpose of the business from May 28, 2013 to the aggregate and Aluminium wholesale business.

No person shall issue or receive any false tax invoice without supplying or receiving goods or services.

Nevertheless,

A. From February 15, 2013 to October 30, 2013, Defendant A1 received a false statement of tax purchase as if he/she received goods or services worth KRW 634,231,000 from D without real transactions on February 15, 2013, notwithstanding the fact that he/she had not received goods or services from business partners D at the offices B during the taxable period from Company B during the taxable period from February 2013 to January 30, 2013.

2) From February 15, 2013 to October 30, 2013, the Defendant issued a false tax invoice as if he/she supplied goods or services equivalent to KRW 643,322,000 to the KM commerce without real transactions on February 15, 2013.

B. Defendant B (Representative A) Defendant A, the representative of the Defendant, received a false purchase tax invoice from Defendant D without supplying goods or services as described in the above “A” in relation to the Defendant’s business, and issued a false sales invoice to Defendant B M branch trade.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the examination of partially the police officers of the accused;

1. A protocol of examination of suspects of partial offenses against the accused;

1. A written accusation;

1. A report on termination of value-added taxes (including a tax invoice attached thereto);

1. The Defendants and defense counsel did not move the actual substance of Aluminium due to the nature of the transaction through the E judgment (referring to L/G, hereinafter referred to as “L/G”) and the instant judgment.