Defendant

If A does not pay the above fine, 50,000.

Defendant

A is the representative director of Corporation B located in Heung-gu Seoul Metropolitan Government F, and Defendant B is a corporation established for the purpose of indoor building construction business.

1. Defendant A’s crime;

A. A. Around October 25, 2010, the Defendant filed a list of total tax invoices by false customer and submitted a list of total tax invoices by false customer, as if he/she supplied goods or services equivalent to KRW 240 million to G Co., Ltd., even though he/she did not supply the goods or services by filing a list of total tax invoices by false customer, around October 25, 201, on the 2010, the Defendant submitted a list of total tax invoices by false customer as if he/she supplied goods equivalent to KRW 70 million to G Co., Ltd., by the same method as in January 25, 201.

B. The Defendant did not issue a tax invoice, even though he supplied H with goods or services equivalent to KRW 500,000,000 to H during the second half of 2010.

2. As described in paragraph (1) above, the Defendant, a representative director of the Defendant, submitted a list of total tax invoices by each source of sales, in which sales amounting to KRW 310,00,000,000, totaling KRW 240,000,000, each of which is false, as stated in paragraph (1) with respect to the Defendant’s business, and did not issue a tax invoice equivalent to KRW 500,000,000 for supply value.

Summary of Evidence

1. Defendants’ respective legal statements

1. An accusation and a report on investigation related to trade order;

1. Application of Acts and subordinate statutes on total tax invoices and electronic tax invoices;

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of the total tax invoices by each false seller), and Article 10 (3) 2 of the fine selection defendant corporation: Articles 18, 10 (1) 1, and 10 (3) 3 of the Punishment of Tax Evaders Act.