A shall be punished by imprisonment for eight months, by a fine of 6,00,000 won for the defendant corporation B.

However, the defendant A.

Defendant

A is the representative of the 6th floor in Daegu Northern-gu C building, and the defendant B is a corporation established for the purpose of providing water quality and environmental analysis services.

1. Defendant A

(a) No sales tax invoice shall be issued without supplying the goods or services under the provisions of the Value-Added Tax Act;

Nevertheless, on October 31, 2011, the Defendant issued and delivered a sales tax invoice in an amount of KRW 964,545,455 won in total, including the supply price of KRW 964,545,455 won in total, on seven occasions from around the following time: (a) the supplier did not provide water quality testing services equivalent to KRW 90,000 to the Research Institute for the Living Trabyby Woo, (b) the supplier: (c) the producer; (d) the date of preparation of the Research Institute for the Living Traby Woo; (e) the supply price:90,000,000 won on October 31, 201; and (e) the sales tax invoice in an amount of KRW 964,545,455 won in total, as written in the list of crimes (1).

(b) It shall not be issued a purchase tax invoice without being supplied with the goods or services under the provisions of the Value-Added Tax Act;

Nevertheless, the Defendant received purchase tax invoices worth KRW 1,045,454,543,543 in total, on five occasions from around October 31, 201, including the receipt of one purchase tax invoice entered as KRW 1,09,09,000,000, on five occasions, even though there was no fact that the Defendant had been provided services equivalent to KRW 109,09,090,90,09, from the Korea Institute of Environmental Research: (a) a supplier: (b) a producer; (c) a consignee; and (d) the date of preparation: the supply price: 109,09,09,09: and (c) a purchase tax invoice entered as the list of crimes (2).

2. Defendant B, at the above date, committed the above act in relation to the Defendant’s business, as described in the preceding paragraph, at the above time and place.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;