A shall be punished by a fine of KRW 40.5 million, and Defendant B shall be punished by a fine of KRW 8.1 million.

Defendant

A above.

Defendant

A is an individual business owner of E located in Geum-gu, Busan, and is a person who collects and sells the closure, etc. as a representative director of B in the same address.

1. Defendant A’s receipt of the false tax invoice did not receive the tax invoice due to purchase of abolition from individuals, who are small-scale high-water and unregistered business operators, while running the Company E and B, with the intention to issue the purchase tax invoice at the intervals between the purchase tax invoice and the sales tax invoice, at the time of the occurrence of the gap between the purchase tax invoice and the sales tax invoice, and at the same intervals from the G of F management, who is the customer.

Around February 28, 2010, the Defendant related to E purchased only the abolition equivalent to KRW 37,408,300 from F’s G management, which is a de facto customer, in collusion with F, but purchased only the abolition equivalent to KRW 110,035,150, as if he purchased a false tax invoice of KRW 110,035,150, the value of supply was issued from G, as shown in the separate crime list (1) as shown in the separate crime list (1), and issued a false tax invoice of KRW 3,812,468,460, total amount of KRW 23 times from around that time to December 31, 2011.

B. Around March 12, 2012, the Defendant related to B purchased only the abolition equivalent to KRW 39,728,750,000 from G, which is a transaction partner, in collusion with F, around March 12, 2012, as if he purchased the closure equivalent to KRW 220,00,000,000, the supply price of KRW 220,000 was issued from G, and as indicated in the attached list of crimes (2) was issued a false tax invoice of KRW 1,20,956,30 in total from around that time until December 31, 2012, as shown in the attached list of crimes (2).

2. Defendant B, a representative director, A with respect to the Defendant’s business

As described in the subsection, the act of violation was committed.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each written accusation;

1. A list of total tax invoices by seller, tax invoices, and tax invoices by seller;