Defendants shall be punished by a fine of KRW 10,000,000.

Defendant

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

Punishment of the crime

1. Defendant A

(a) No person, who is obligated to receive tax invoices pursuant to the Value-Added Tax Act and persons who are obligated to submit a list of total tax invoices by seller to the Government, shall receive tax invoices or receive tax invoices by falsehood in collusion;

The Defendant, at around September 23, 2013, provided electrical construction services equivalent to KRW 780,00 in supply price at the office of “B” corporation, which is located in Seoul, Jeonnam-do, Seoul, by the Dispute Settlement Bank D, and did not receive tax invoices from that time until December 29, 2014 by the following method, from that time until December 29, 2014: (a) the Defendant did not receive a tax invoice (the total supply price of KRW 475,781,970) for 31 times in total, as shown in attached Table 1.

(b) No additional tax invoice shall be issued or received under tax-related Acts without supplying or receiving goods or services that are not received with false tax invoice;

On November 10, 2014, the Defendant issued 4 copies of the electronic tax invoice (the total supply value of KRW 488,290,000) as shown in the attached Table 2 of the crime committed by December 22, 2014, by the following method, from that time until December 22, 2014, even though the Defendant did not receive goods or services from “E”, “E”, “IB”, and “120,670,000”, although there was no supply of goods or services from “E” in the preceding paragraph.

2. Defendant B, a juristic person established for the purpose of information and communications construction business, etc., and the representative director A, a representative director of the Defendant, committed the above-mentioned act in relation to the business at the time and place described in paragraph

Summary of Evidence

1. Defendant A’s legal statement

1. A corporate statement;

1. A written accusation by the head of the tax office having jurisdiction over another;

1. Written confirmations of F and G;

1. Application of Acts and subordinate statutes to the details of withdrawals from each account in 2013 and 2014, and each H deposit statement;

1. Criminal facts;