Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 20,000,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the actual representative of corporation B, and the defendant corporation B is a corporation established for the purpose of real estate development, sale, sales agency, etc.

1. Defendant A

(a) No person shall be allowed to receive an invoice without being supplied with goods or services on a false invoice;

Nevertheless, on October 31, 2014, the Defendant received three copies of a statement of accounts in the aggregate amount of KRW 579,000,000 from the original construction without supplying goods or services, as shown in the list of offenses listed in the attached Table from around that time to December 31, 2014, in the new construction of E Housing even though the Defendant had not received the goods or services from the (ju) Construction Corporation B, a corporation, without being supplied with the goods or services from the (ju) Construction.

(b) No person shall submit to the Government a false list of invoices by seller on the invoice by seller without being supplied with the goods or services on which the list of invoices by seller is submitted.

Nevertheless, on January 25, 2015, the Defendant submitted to the public official in charge a list of total invoices by seller, stating the purchase amount of KRW 579,00,000, when he received three false invoices from the construction of the building site at the Seo-gu, Seo-gu, Daejeon, Seo-gu, Daejeon.

2. The Defendant B, a real representative, received the invoice equivalent to KRW 579,00,000 in total without supplying goods or services as described in 1. Paragraph (1) and submitted a list of invoices by seller.

Summary of Evidence

1. Defendants’ respective legal statements

1. Partial statement concerning the suspect interrogation protocol against the defendant A;

1. To describe a copy of account statement (in Chapter 3);

1. The entry in the aggregate table of invoices by account head and by seller.