Defendant

If A does not pay the above fine, it shall be 100.

Defendant

A is the representative director of B, and Defendant B is a corporation established for the purpose of dispatching workers.

1. On July 30, 201, Defendant A received, respectively, a tax invoice of the amount equivalent to KRW 20,754,000 of the supply price of Austria from Austria, in the B Incorporated Office located in Gwangju Mine-gu, without being supplied with raw materials from Austria, and from around that time until March 31, 2012, the Defendant received each false tax invoice of the amount equivalent to KRW 600,974,00 in total of the supply price by the same method, as shown in the list of crimes in the attached Table, from around that time, until March 31, 2012.

2. Defendant B, at the above date and place, received each false tax invoice without supplying the goods as above, by Party A, the representative director of the Defendant, in relation to the Defendant’s business

Summary of Evidence

1. Defendants’ respective legal statements

1. Written accusation of the director of the tax office for mining concession;

1. Application of Acts and subordinate statutes to a list of total tax invoices by seller, a copy of each tax invoice (the bio-resources, Thai Steel, and Gyeongnam Steel);

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10 (3) 1 of the Punishment of Tax Evaders Act (Selection of Fine);

(b) Defendant B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act;

1. Defendant A at a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. Defendants of the provisional payment order: The Defendants’ reasons for sentencing under Article 334(1) of the Criminal Procedure Act consisting of the following facts: (a) the total amount of the issued tax invoices reaches KRW 600 million in total; and (b) the motive, means, and consequence of the instant crime; and (c) the motive, method, and consequence of the instant crime.