A shall be punished by imprisonment for six months, by a fine of 10,00,000 won for Defendant B.

However, the defendant A.

Defendant

A is the operator of Defendant B, a corporation in Suwon-si, Suwon-si C.

1. No person who has supplied goods or services, or issued or received invoices under the Income Tax Act and the Corporate Tax Act, or submitted a false list of invoices by seller;

A. On August 31, 2015, the Defendant was issued six copies of an electronic account statement in total amount equivalent to KRW 229,048,000, in total, six times from around that time to October 31, 2016, including an electronic account statement in which the value of supply was recorded as if the Defendant had been supplied with agricultural products equivalent to KRW 30,083,00,000, although the Defendant did not have been supplied with goods or services from D Co., Ltd., an agricultural company.

B. On February 27, 2016, the Defendant filed a tax return at Suwon-si, Suwon-si, 61, on February 27, 2016, on the second tax return in 2015, the Defendant entered a total of KRW 500,001,160 in supply of goods or services from E (F) but submitted a false list of individual suppliers’ invoices at the said tax office.

2. Defendant B’s representative, Defendant B, received false statements concerning the Defendant’s business or submitted a list of total tax invoices by seller.

Summary of Evidence

1. Defendant A’s legal statement

1. A protocol concerning the police investigation of the defendant A;

1. Application of Acts and subordinate statutes on the accusation, list of crimes, report on the completion of investigation of tax offense, electronic account statements, and list of total account statements by seller;

1. Article 10 (3) 2 and 4 of the Punishment of Tax Evaders Act, and Article 10 (3) 2 and 4 of the Punishment of Tax Evaders Act, and Article 10 (3) 2 and 4 of the Punishment of Tax Evaders Act, and Article 10 (3) 2 and 4 of the Punishment of Tax Evaders Act

1. Defendants among concurrent crimes: the Defendants.