Defendant

A Imprisonment for 10 months, and Defendant B shall be punished by a fine of 7 million won, respectively.

However, the defendant A.

Punishment of the crime

1. Defendant A is the representative director of the company B, who exercises overall control over the above business.

Around January 25, 2010, the Defendant submitted a list of total tax invoices by purchasing banks for the final return of value-added tax base on February 2, 2009 operated by the Defendant in Ansan-si, Gyeonggi-do. In fact, the Defendant entered the list of total tax invoices by purchasing banks from 179,48,000 won, and 15,000,000 won from the F&C, although he was supplied with goods or services in the amount equivalent to the value of the goods or services, as if he were supplied with the goods or services, the Defendant entered the list of total tax invoices by selling companies in the statement of total amount of KRW 184,832,00,00 in the statement of total amount, and submitted it to the Government through a false statement of total amount of KRW 184,832,00,000 in the statement of tax accounts by selling companies, even though he did not supply the goods or services in the amount equivalent to the value of the goods or services, and submitted it to the Government through a false statement of tax accounts.

2. Defendant B Co., Ltd. is a corporation aimed at electrical construction, etc.

A, the representative of the defendant, submitted to the Government a list of total account statements by purchasing and selling places which were falsely recorded in connection with the defendant's business at the above time and place.

Summary of Evidence

1. Defendant A’s legal statement

1. Application of Acts and subordinate statutes to accusations, supplementary protocol, B (State) processing tax invoices, details of receipt, list of total tax invoices by seller by seller, investigation reports (report on attachment of a list of total tax invoices by B purchaser and seller);

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 of the Punishment of Tax Evaders Act are applied to Defendant A who is subject to the punishment;