A Imprisonment for six months, Defendant B shall be punished by a fine of 15,000,000 won.

However, the defendant A.

Defendant

A is the representative director of the corporation B, and the defendant corporation B is a corporation established for the purpose of manufacturing and establishing attached houses.

1. Defendant A is a person obligated to prepare and issue a tax invoice pursuant to the Value-Added Tax Act.

Nevertheless, from January 2, 2009 to December 31, 201, the Defendant supplied goods or services of KRW 2,292,615,000, total supply value of KRW 1,493 times, as shown in the separate crime list, from the time when the Defendant supplied goods or services equivalent to KRW 1,571,818,00 to D, and did not issue sales tax invoices.

2. During the period from January 4, 2010 to December 31, 2011, Defendant B, the representative director of the Defendant, at the above place, supplied goods or services equivalent to KRW 1,849,342,00 in total supply value of the Defendant’s business, and did not issue sales tax invoices.

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation;

1. Details of issuance of each sales tax invoice, certified transcript of corporate register;

1. Application of Acts and subordinate statutes to investigation reports (where evidentiary materials on details of non-issuance of tax invoices are attached);

1. Article 11-2 (1) 1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010; hereinafter the same shall apply) (attached Table No. 1 through 352) and Article 10 (1) 1 of the Punishment of Tax Evaders Act (attached Table No. 353 through 1493) of the Punishment of Tax Evaders Act (attached Table No. 353 through 1493): Defendant B: Articles 18 and 10 (1) 1 of the Punishment of Tax Evaders Act of each tax offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Defendant A who has chosen the penalty: Imprisonment;

1. Defendant A from among concurrent crimes: the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act, Defendant B: