Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 15,000,000 won.

except that this judgment.

Punishment of the crime

1. The defendant A is the representative director of the corporation B, the purpose of which is to construct reinforced concrete.

On January 25, 2012, the Defendant filed a final return on the value-added tax base at Anyang-gu 83, Annyang-gu, Annyang-gu, Annyang-si, 83, 201, and submitted a false list of total tax invoices stating as if he/she had received goods or services supplied by D companies on two occasions, even though he/she had not received any goods or services supplied by D companies, and then submitted a false list of total tax invoices stating that he/she had received goods or services supplied at KRW 51,75,40 on three occasions from the time until January 25, 2013, as shown in the annexed list of crimes.

2. Defendant B, a representative of the Defendant, submitted a list of total tax invoices on the Defendant’s business at the same date, time, and place as set forth in paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation;

1. Application of each statute on the list of total tax invoices by customer;

1. Defendant A, who has the relevant legal provisions and the choice of punishment on the facts constituting the crime: Defendant B, under Article 10 (3) 3 of the Punishment of Tax Evaders Act (elective of imprisonment): Articles 18 and 10 (3) 3 of the Punishment of Tax Evaders Act (elective of fine);

1. Of concurrent crimes, the former part of Article 37 and Article 38 (1) 2 of the Criminal Act;

1. Defendant A who is under the suspension of execution: Article 62 (1) of the Criminal Act (Consideration of the crimes, the fact that there is no record of criminal punishment, the circumstances leading to the crimes, etc.);

1. Defendant A of a community service order: Article 62-2 of the Criminal Act;

1. Defendant B corporation: Article 334 (1) of the Criminal Procedure Act;