Defendants shall be punished by a fine of KRW 15,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

1. The defendant A is the representative director of the corporation B, which is a food manufacturing company, in order to distribute, process, store, and store agricultural, livestock, and livestock and marine products in Dong-gu, Nam-gu, Dong-gu, Dong-gu, Seoul.

On July 25, 2009, the Defendant submitted a false list of total tax invoices by entering them in the list of total tax invoices, as if he received goods or services equivalent to KRW 102,500,000 from Samsung C&A corporation without being supplied with goods or services.

B. On January 25, 2010, the Defendant submitted a list of total tax invoices by customer, and the Defendant filed a list of total tax invoices by customer. On February 25, 2010, the Defendant submitted a false entry in the list of total tax invoices by customer, as it did not supply goods or services.

2. Defendant B, a representative director of the Defendant, committed the above offenses in relation to the Defendant’s business at the time, place, and the same time, place as that of paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation;

1. Application of the two-year Acts and subordinate statutes to the list of total tax invoices by seller (A)-1, 2009 (B)-2, 2009;

1. Defendant A: Articles 10 (3) 3 (Selection of Fines) of the Punishment of Tax Evaders Act; Articles 18 and 10 (3) 3 of the Punishment of Tax Evaders Act;

1. Defendants from among concurrent crimes: The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of the concurrence of fines under Article 38 (1) 2 of the Criminal Act shall not apply in accordance with the Punishment of Tax Offenses Act, and the provisions on restricted aggravation of the concurrence of fines shall be applied, and

1. Determination of sentence: Each of the Defendants is decided.