A Imprisonment for 6 months, Defendant B's imprisonment for 10 months, and Defendant C's limited liability company for 20,000, respectively.

Defendant

A and B are corporations incorporated for the purpose of general automobile transportation business, etc., and A and B are limited liability companies C (hereinafter referred to as "C") in Gwangju Northern-gu.

No tax invoice shall be issued or received without supplying the goods or services as prescribed in the provisions of the Value-Added Tax Act.

1. Around October 9, 2012, Defendant A, even though there was no supply of services in C, prepared and delivered a statement of sales account as if the supply price was supplied to the Korea Transit Co., Ltd. with services equivalent to KRW 15,210,000.

The Defendant, including that, from around that time to October 31, 2012, prepared and issued sales and expenditure tax invoices of an amount equivalent to KRW 535,597,000, even though all services were not supplied over 26 times as shown in the List of Offenses (2).

2. Around September 30, 2012, Defendant B prepared and delivered a sales account statement as if he provided services equivalent to KRW 21,277,120 to us, although there was no fact that he provided services in C.

The Defendant, including that, from around that time to October 31, 2012, prepared and issued sales tax invoices of an amount equivalent to KRW 530,218,380, even though all services were not supplied over 26 times as shown in the Schedule of Crimes (1).

3. The Defendant C, the actual co-representative director of the Defendant, issued 52 copies of tax invoices equivalent to the total value of KRW 1,065,815,380 without supplying services as described in paragraphs 1 and 2 in relation to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to written accusation;

1. Defendants A and B who are subject to the pertinent provisions of the Punishment of Tax Evaders Act and who are subject to the choice of punishment: Defendant C: Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendant A and B among concurrent crimes: Article 37 of the Criminal Code.