Defendant

B punished by fine of 10,00,000 won, Defendant A by fine of 7,000,000 won, respectively.

Defendant

B above.

Punishment of the crime

1. Defendant B is a person who comprehensively manages A, a corporation that carries on reinforced concrete business, etc.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

Nevertheless, around December 31, 2011, the Defendant was issued a tax invoice as if he was supplied with timber ties equivalent to KRW 200 million, even though he did not have been supplied with wood ties, etc. from sexual intercourse industries in relation to the new construction of money for the E-agricultural partnership located in the office A, a corporation located in Gwangju-si, Jeonyang-si.

2. Defendant A, at the same time and place as the preceding paragraph, was issued a false tax invoice with respect to the Defendant’s business as above.

Summary of Evidence

1. Defendants’ respective legal statements

1. The police statement concerning F;

1. Investigation report (to direct the prosecutor);

1. Application of Acts and subordinate statutes to written accusation;

1. Article applicable to criminal facts;

(a) Defendant A: Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act;

(b) Defendant B: Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Selection of punishment: Selection of a fine;

1. Defendant B of detention in a workhouse: Articles 70 and 69(2) of the Criminal Act;

1. Defendants of the provisional payment order: The amount of tax evaded for sentencing under Article 334(1) of the Criminal Procedure Act is not so much, but all additional payments were made, and there is no previous payment. It is so decided as per Disposition in consideration of the following: