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

Defendant

A Co., Ltd. (hereinafter referred to as “B”) is a corporation that runs a construction service business in the mining area mining area C, and the Defendant A is the representative of the above B.

1. They shall not be supplied with any goods or services, but shall not submit to the Government a list of total tax invoices by seller entered falsely;

Around January 21, 2012, the Defendant submitted to the head of Mine District Tax Office a list of individual tax invoices by seller stating false facts to the effect that the Defendant was supplied with goods or services equivalent to KRW 68,320,000,59,360,000 from the steel of the same country without being supplied with goods or services, which are the counterpart parties to the transaction in the above B’s transaction, and that the Defendant was supplied with goods or services from the steel of the same country. From that time to April 23, 2013, the Defendant submitted to the head of Mine District Tax Office a list of individual tax invoices by seller stating false facts to the effect that the Defendant was supplied with goods or services equivalent to KRW 380,494,00, total value of supply by seller, as shown in the list of offenses, at that time, the Defendant was supplied with goods or services, at least six times.

Accordingly, the Defendant did not receive any goods or services, entered a list of total tax invoices by seller at least six times, and submitted it to the government.

2. A, the representative of Defendant B’s Defendant, committed a violation as described in paragraph (1) above with respect to the Defendant’s business.

Summary of Evidence

1. The defendants' statements in the first trial record;

1. Statement of the police suspect interrogation protocol against the Defendants

1. Application of Acts and subordinate statutes on accusation, return of value-added tax, and list of total tax invoices by customer;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10 (3) 3 of the Punishment of Tax Evaders Act (Selection of Fines);

B. Defendant B: