A shall be punished by imprisonment for eight months, by a fine of thirty million won for the defendant corporation B.

except that this judgment.

Defendant

A is the representative director of corporation B in Busan, and the defendant corporation B is a corporation whose main business is the wholesale sales business of wood and Gohap.

1. Defendant A

A. On January 25, 2012, the Defendant reported the value-added tax for the second period of February 2, 2011 at a gold-free tax office located in 1636 (Buledong), as the center of the Geum-gu, Busan, the Defendant submitted a false statement on the list of the separate tax invoices by the seller (Article 10(1) of the Punishment of Tax Evaders Act). The Defendant submitted a false statement on the list of the separate tax invoices by the seller, including omitting the above supply value, while he/she supplied goods or services equivalent to KRW 312,727,00,000 in the total amount of the supply value to the other transaction, to the other transaction company at the tax office, even though he/she omitted the supply value of the goods or services from the supply value to the other transaction company at the same time.

From January 25, 2012 to January 25, 2014, the Defendant reported value added tax for the total sum of 1,300,464,84 won from February 2, 2011 to February 2, 2014, and submitted to the said gold-free tax office a sum table of the accounts for separate tax accounts on which false statement was made by omitting the supply of goods or services equivalent to the total value added tax for the period from February 2, 2011 to February 2, 2014.

B. Submission of a false statement on the list of the total tax invoices (Article 10(3)1 of the Punishment of Tax Evaders Act). The Defendant submitted a false statement on the list of the total tax invoices by customer and the false statement on the list of the total tax invoices by customer. Around January 25, 2012, the Defendant reported the value-added tax at a gold-free tax office located in 1636 (FFF) as at the center of the Geum-gu, Busan, on February 2011, and entered the false statement on the list of the total tax invoices by customer as if the Defendant supplied goods or services in amount to KRW 8,000,000 in total.