Defendants shall be punished by a fine of KRW 10,000,000.

Defendant

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

Punishment of the crime

1. They shall not deliver or receive a tax invoice under the provisions of the Value-Added Tax Act without supplying the goods or services of Defendant A;

A. On December 1, 2014, the Defendant received a false tax invoice of KRW 101,760,000 of the value of supply as if he did not receive the sn beamline from the three-waves, even though he did not receive the sn beamline from the three-waves.

B. On December 5, 2014, the Defendant received a false tax invoice of KRW 60,000,000 for the value of supply in the name of iron processing expenses, even though there was no fact that the Defendant had been provided with steel market processing services from the above mining south industry, on or around December 5, 2014, when the Defendant received a false tax invoice of KRW 620-19 for the iron market processing expenses.

C. On December 22, 2014, the Defendant received a false tax invoice of KRW 90,000,000 for the value of supply as the steel market processing cost, even though the Defendant did not have been provided with steel market processing services from the mining south industry.

2. Defendant B, the representative of the Defendant, received the false tax invoice as above in relation to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to each copy of tax invoice;

1. Article applicable to criminal facts;

(a) Defendant A: Article 10(3)1 of the Punishment of Tax Evaders Act, and the choice of fines;

B. Defendant B corporation: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act, and the choice of fines

1. Defendants from among concurrent crimes: the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act; and

1. Defendant A of detention in a workhouse: It is so decided as per Disposition for the reasons under Articles 70(1) and 69(2) of the Criminal Act;