Defendant

A Imprisonment for six months, and Defendant B shall be punished by a fine of three million won.

Defendant

B The above fine shall not be paid.

Punishment of the crime

1. Defendant A is the E representative in South-gu D at the port of port.

Despite the fact that the total tax invoice by buyer shall not be supplied with goods or services under the Value-Added Tax Act and shall not be falsely entered and submitted to the Government, the Defendant submitted a false list of the total tax invoice by buyer as follows:

Around July 25, 2012, the Defendant reported value-added tax on the first period (from April 1, 2012 to June 30, 2012) of E- 2012 in the Port Tax Office (from April 1, 2012 to June 30, 2012) and submitted to F a false entry of KRW 134,70,000 in total of the supply value of the total tax invoice by buyer, as shown in Appendix 1.

B. On January 24, 2013, the Defendant filed a value-added tax return for the second period (from September 1, 2012 to December 31, 2012) of E in the Port Tax Department of Korea (from September 1, 2012 to December 31, 2012) in 2012, stating that the Defendant did not supply goods or services to G was supplied goods or services equivalent to KRW 150,000,000 in the supply price to the buyer as shown in attached Table 2, and submitted a false entry of KRW 1,029,50,000 in the supply price to the buyer as shown in attached Table 2.

2. Although Defendant B did not deliver or receive a tax invoice without supplying the goods or services under the Value-Added Tax Act, or arrange or arrange the act, the Defendant arranged or arranged to deliver a sales tax invoice of KRW 19,64,70,000,000 in the attached Table No. 1, 2, and 2, 4, 8, and 9 of the crime sight table No. 1, No. 20,000 per each tax invoice at the F office located in Busan Jin-gu, Busan, to four companies, such as the statement No. 1, No. 20,000 per tax invoice No. 1, No. 20,000.

Summary of Evidence

1. Defendants’ respective legal statements

1.Each.