Defendants shall be punished by a fine of KRW 20,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is a representative director of Gyeyang-gu, Incheon, the defendant B is a corporation established for household wholesale, retail business, etc.

1. Any person liable to prepare and issue tax invoices pursuant to the added-value Tax Act and any person liable to submit a list of total tax invoices by customer to the Government shall not issue any tax invoices, and any person liable to receive an invoice under the added-value-Added Tax Act and any person liable to submit a list of total tax invoices by customer to the Government shall not be issued with such invoice fixed;

A. The Defendant supplied an interest amounting to KRW 3,615,329,390 in total to the customers of Hani-si households, etc., as indicated in B from January 1, 2010 to December 31, 2013, even though he/she supplied the interest amount equivalent to the supply amount of KRW 3,615,329,390 to the customers of Hani-si households, etc., as indicated in the list of crimes in the separate sheet of crimes.

B. The Defendant did not receive each tax invoice in collusion with the business partner even though he received household materials equivalent to KRW 2,99,59,298 from the business partners, such as Skison Co., Ltd., in the same date and time as in the preceding paragraph, at the same place, and as indicated in the list of crimes in the annexed sheet of crimes (the statement of omission of purchase).

2. The Defendant Company B did not issue each tax invoice, or did not receive each tax invoice in collusion with the business partner, even if the above Party A, the representative director of the Defendant, supplied or received goods to the business partner as above at the same time and time as in the preceding paragraph.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of accusation, a statement of omission in B sales of a stock company, a statement of omission in B purchase of a stock company, a report, and a receipt;

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: each of the provisions of Article 10(1)1 of the Punishment of Tax Evaders Act (not issuing the tax invoice) and each of the provisions of Article 10(1)1 of the Punishment of Tax Evaders Act.