Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of KRW 90 million, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A is the actual representative of the F's (State)B, and the defendant corporation B is a corporation established for the purpose of non-refising and wholesale and retail business.

1. No defendant shall submit to the Government the sales and total tax invoice under the Value-Added Tax Act entered in falsity, without supplying or being supplied with goods or services;

Nevertheless, as the actual representative of B, the Defendant: (a) filed a preliminary return on January 1, 2009 to March 31, 2009 with the amount equivalent to KRW 40,00,000 from the value of supply from the (ju) Shee resource; (b) the amount equivalent to KRW 170,593,200 from G; (c) the amount equivalent to KRW 251,209,70 from H; (d) the amount equivalent to KRW 60,000 from I; and (e) the amount equivalent to KRW 60,000 from J; and (e) the amount equivalent to KRW 60,000 from JJ did not have been supplied with the goods or services equivalent to KRW 60,00,00 from the JJ; and (e) the amount equivalent to KRW 705,709,795,7085,797,709,7505,705,705,757,7,70000.

From that time to January 25, 2012, the Defendant submitted 12 copies of the list of total tax invoices entered falsely in the same manner as the list of crimes in attached Form 2.

2. As in paragraph (1), Defendant B, a real representative of the Defendant, submitted the list of total tax invoices by list Nos. 4 through 12 from January 25, 2010 to January 25, 2012 regarding the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Legal statement of K witness K;

1. Each prosecutor's protocol of examination of Defendant A (including K substitute part);

1. Statement by each prosecutor's office to K;

1. Supreme Court Decision 2009Da4248 Decided July 23, 2009