A shall be punished by a fine of KRW 10,000,00,000,00 for six months of imprisonment for Defendant B.

However, the defendant A.

Defendant

On March 31, 2015, A was sentenced to a suspended sentence of two years in August, 2015 due to a violation of the Illegal Check Control Act in the Seo-gu District Court Branch Branch of the Daegu District Court on the violation of the Illegal Check Control Act, and the judgment became final and conclusive on April 8, 2015.

Defendant

A From March 11, 2013 to December 31, 2013, A operated the Construction and Indoor Building Construction Business Co., Ltd., Ltd. in 101 303 Dong-gu, Busan Metropolitan Government Building D from March 11, 2013.

1. Defendant A

A. On October 25, 2013, the Defendant submitted a list of total tax invoices by customer with false content to the same tax office (from July 1, 2013 to September 30, 2013) and submitted a list of total tax invoices by customer with false description of KRW 700,00,000 to the E “E”, as shown in the false statement, at the same time, from that time until January 25, 2014, the Defendant submitted a list of total tax invoices by customer with false description of KRW 70,00,00 to the same tax office.

B. On October 25, 2013, the Defendant submitted a list of the separate tax invoices by false content to the same tax office in February 2013, 2013, as if he/she purchased KRW 18,000,000 from F, the Defendant submitted a false list of the separate tax invoices by each purchasing agency (from July 1, 2013 to September 30, 2013 during the transaction period) and submitted a false list of the separate tax invoices by the purchasing agency from January 25, 2014, from that time to January 25, 2014, respectively.

2. Defendant B, a representative of the Defendant, submitted to the said tax office a sum table of the accounts of each customer’s tax accounts and a sum table of the accounts of each purchaser’s tax accounts entered in the false statement as above with respect to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. A report on the completion of value-added tax investigations;

1. A value-added tax return, etc. set forth in two years, 2013;

1. A written accusation;

1. Previous convictions indicated in judgment: Application of investigative reports (verification of the facts during the suspended execution period A)-related Acts and subordinate statutes;

1. Relevant provisions of the Act concerning facts constituting an offense;