A shall be punished by imprisonment with prison labor for four months, by a fine of three thousand won,00,000 won.

However, the defendant A.

1. Defendant A is an operator of B Co., Ltd. with Osan-si D and 111 of the first floor.

(1) On April 25, 2012, the Defendant filed a final return of value-added tax on January 2012, 2012, on the same orchard, which is located in Young-gu, Young-gu, Young-gu, Suwon-si, and on the preliminary return of value-added tax on January 2012 by B, the Defendant submitted a false list of total tax invoices stating that he/she was supplied with goods or services equivalent to KRW 924,50,000 from E, although he/she was not supplied with goods or services from E, and that he/she was provided with goods or services. 2) On July 25, 2012, the Defendant filed the final return of value-added tax on July 25, 2012, the Defendant filed the final return of value-added tax on the first half of 2012, stating the total value of supply from E, without being supplied with goods or services from E, as if he/she was supplied with goods or services.

B. Around July 26, 2012, the Defendant evaded value-added tax amounting to KRW 51,143,000 due to fraud or other unlawful act by receiving the deduction of KRW 51,143,00 of the value-added tax to be actually paid by submitting each list of total tax invoices by false entry.

2. Defendant B Co., Ltd. committed each of the above offenses in relation to Defendant B’s duties at each time, place, and Defendant A’s operator, as described in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement made by the prosecution with respect to F;

1. Each statement made by the police officer in relation to F, G, and H;

1. Each description of the value-added tax return and the list of total tax invoices;

1. Each description of a written accusation;

1. The legislation of each entry in the investigation report (a list of tax invoices) and the investigation report (a list of tax invoices attached) shall apply.