Defendant

A Imprisonment for 10 months, Defendant B shall be punished by a fine of 7,000,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of corporation B, and the defendant corporation B is a corporation established for the purpose of selling petroleum.

1. No defendant A shall submit to the Government a list of total tax invoices by customer under the Value-Added Tax Act, without supplying goods or services, entered in falsity;

Nevertheless, the Defendant:

A. On April 23, 2010, when filing a preliminary return of value-added tax for the first term of January 2010 with respect to Company B in the Dobong-gu Seoul Metropolitan Government and in the Sungsung Tax Office located in 31-16, the fact was that there was no supply of goods or services equivalent to the amount of KRW 1,145,709,09,090 to Company D, the said company submitted a false list of total tax invoices by customer to the public official in charge of the said tax office, stating the false list of total tax invoices by customer as if the company supplied goods or services equivalent to the same amount of

B. On July 24, 2010, when filing the final return of value-added tax on Company B for the first period of January 2010 with the foregoing Telecommunication Book, the fact was not found to have supplied goods or services equivalent to KRW 1,659,869,082 to Company D, but the above company supplied goods or services equivalent to the same amount, and submitted to the public official in charge of the pertinent tax office by stating a false list of total tax invoices by the seller as if the goods were supplied to the above company, and

C. On October 22, 2010, when filing a preliminary return of value-added tax for the second period of February 2010 with respect to Company B, the fact was that there was no supply of goods or services equivalent to KRW 136,045,455 to Company D, but there was no supply of goods or services to the said Company, the total tax invoice by customer was falsely entered and submitted to the public official in charge of the said tax office, as if the goods were supplied to the said company equivalent to the same amount.

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

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Value-added tax for each general taxable person:

1.Each.