Defendants shall be punished by a fine of KRW 2,500,000.

Defendant

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

Punishment of the crime

Defendant

A Co., Ltd. (hereinafter referred to as “Defendant Co., Ltd.”) is a corporation established for the purpose of carrying out projects related to sewage, livestock, wastewater, and environment, and Defendant A is the actual operator of Defendant Co., Ltd.

1. Defendant A

A. On December 30, 2013, Defendant A issued a tax invoice of KRW 100 million at the Defendant Company’s office, even though the Defendant Company did not supply goods or services to the Kowon farm farming association corporation.

B. On December 30, 2013, Defendant A issued a tax invoice of KRW 238 million of the supply value, even though he/she supplied goods or services equivalent to KRW 100 million to the agricultural partnership corporation in fact at the Defendant Company’s office.

2. Defendant A, who is the actual operator of Defendant Company’s Defendant Company, committed a violation in relation to Defendant Company’s business, as set forth in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of the accusation and the Acts and subordinate statutes for investigation reporting;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10 (3) 1 of the Punishment of Tax Evaders Act (a point of issue of a non-transaction tax invoice), Article 10 (1) 1 of the Punishment of Tax Evaders Act (a point of issue of a false tax invoice), and the selection of fines;

(b) Defendant Company: Articles 18, 10 (3) 1 (the issuance of a tax invoice for non-transaction), 18, and 10 (1) 1 (the issuance of a false tax invoice) of the Punishment of Tax Evaders Act, and the selection of fines;

1. former part of Article 37 of the Criminal Act among concurrent crimes (the former part of Article 38 (1) 2 of the Criminal Act shall not apply to the provisions of Article 38 (1) 2 of the Punishment of Tax Evaders Act pursuant to Article 20 of the same Act, and the sentence

1. Articles 70 (1) and 69 (2) of the Criminal Act for detention in a workhouse (Defendant A);

1. The defendants on the grounds of sentencing of Article 334(1) of the Criminal Procedure Act for the provisional payment order have almost no profit gained by the crime of this case, and there are circumstances that can be taken into account in the process of issuing false tax invoices.