Defendant

A shall be punished by imprisonment for a period of eight months and by a fine of five million won.

Defendant

A corporation shall be punished by a fine of five million won.

Punishment of the crime

Defendant

A is the representative of corporation B, and the defendant corporation B is a corporation established for the purpose of exporting food products.

1. Defendant A

A. On July 31, 2012, the Defendant received a tax invoice of the amount equivalent to KRW 15,103,170 from D companies, etc., even though he/she did not receive goods from D companies, and received a tax invoice of the amount equivalent to KRW 15,103,170 from D companies, etc. to March 31, 2015, without being supplied goods from D, as shown in attached Table 1 of Crimes List 1, and received a tax invoice of the total amount equivalent to KRW 989,681,591.

B. Around January 2013, the Defendant filed a final tax return on the amount of value-added tax for the second period of 2012 with respect to Company B, the Defendant entered the list of total tax invoices by customer and submitted the list of total tax invoices to the public official in charge of the said tax office by entering the list of total tax invoices in total six times from around that time to July 2015, as shown in attached Table 2, as if the Defendant had not been supplied with KRW 989,681,591, as shown in attached Table 2 of the list of total tax invoices by entering the list of total tax invoices by customer and submitting it to the public official in charge of the said tax office.

2. Defendant A, the representative of Defendant B, did not receive any goods as above with respect to the Defendant’s business and received a false tax invoice, and as above, entered the list of the total tax invoice by customer and submitted it to the public official in charge of the said tax

Summary of Evidence

Defendant’s legal statement

F Processing and purchase details, tax invoices, certificates of settlement of corporate purchase funds, and application of laws and regulations on transactions by account;

1. Defendant A of relevant criminal facts: Article 10 (3) 1 of the Punishment of Tax Evaders Act (the fact that a false tax invoice is issued without being supplied or supplied with the goods) and Article 10 (3) of the same Act;