A Imprisonment for 6 months, Defendant B shall be punished by a fine of 3,000,000 won, respectively.

However, Defendant A.

Defendant

A Co., Ltd. is a company established for the purpose of livestock distribution business, and the defendant A is the representative of the above company.

1. Defendant A

A. On August 13, 2012, the Defendant submitted a false list of total tax invoices by customer of each tax office in January 2012, 2012, stating a false list of total tax invoices to the public official in charge of the tax office’s name and submitted the false list of total tax invoices to the public official in charge of the tax office, even though he did not supply goods or services equivalent to KRW 300,467,000 to the public official of the limited company, the Defendant filed a false list of total tax invoices to the public official in charge of the tax office’s name.

B. On February 19, 2013, the Defendant submitted a false list of total tax invoices by customer of the two-year corporate tax sales office, and filed a corporate tax return on February 19, 2012 from 2012 to 2013, the Defendant submitted a false list of total tax invoices by customer of the said tax office, stating the false list of total tax invoices to the public official in charge of the said tax office’s name, although the Defendant did not supply goods or services equivalent to KRW 169,898,00 to 169,898,000.

2. The Defendant B, a representative of the Defendant, submitted to the public official in charge of the name of the Defendant-free book on the issue, stating a false list of the total tax invoices for the Defendant’s business at the same date and at the same place as that of paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. A list of total tax invoices and receipt thereof;

1. A sum table, etc. of invoices, 2012 (Sales and Investment);

1. A letter of accusation by the head of the tax office without debate;

1. Application of statutes governing certified copies of corporate registers;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 4 of the Punishment of Tax Evaders Act (elective selection of imprisonment): Defendant B: Articles 18 and 10 (3) 4 of the Punishment of Tax Evaders Act;

1. Defendants who aggravated concurrent crimes: the former part of Article 37 and Article 38(1)2 of the Criminal Act.