Defendant

A Imprisonment for 4 months, and Defendant B shall be punished by a fine of 2,000,000 won.

except that this judgment.

Punishment of the crime

Defendant

B Co., Ltd. is the civil engineering and construction company located in Sincheon-si D, 108, and the defendant A is the representative director of the above company.

1. Notwithstanding that a person who is a defendant A may not issue or receive a tax invoice under the Value-Added Tax Act without supplying or receiving goods or services, the defendant may not do so:

A. On October 12, 201, the fact at the office of the above B Co., Ltd. is to issue 4 copies of the false tax invoice (total supply value of KRW 603,800,000) from that time until August 22, 2012, including the issuance of one tax invoice of KRW 150,000,000, even though there was no fact that goods or services were supplied to the window.

B. On July 31, 201, at the same place, the fact received 10,035,000 won tax account statement from E even though there was no receipt of goods or services from E, and from that time, from June 30, 2012, it received 16 copies of the false tax account statement (total supply value of 420,214,545 won) as shown in the attached list of crimes (2) from June 30, 2012.

2. The above A, the representative director of the defendant B, the defendant Eul corporation, committed the above violation with regard to his business.

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation (a false tax invoice issued and a false tax invoice attached);

1. Application of statutes governing certified copies of corporate registers;

1. Defendant A: Articles 10(3)1 of the Punishment of Tax Evaders Act, Defendant B who is subject to the punishment of imprisonment, Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act, and the selection of fines;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Defendant A: Article 62 (1) of the Criminal Act;

1. Defendant B Co., Ltd.: (a) the sum of false tax invoices issued or received by the Defendants for sentencing of Article 334(1) of the Criminal Procedure Act; and (b) Defendant A paid unpaid taxes.