Defendants shall be punished by a fine of KRW 5,000,000.

Defendant

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

Punishment of the crime

Defendant

A is an agricultural partnership B auditor, who has served as the representative director of the said legal entity from May 12, 201 to June 12, 2012.

Defendant

A farming association corporation B is a corporation established on May 12, 201 for the purpose of collective cultivation and joint work.

1. No person committing the crime of violating the Punishment of Tax Evaders Act by Defendant A shall issue or obtain a tax invoice without supplying or being supplied with the goods or services under the Value-Added Tax Act;

Nevertheless, around July 31, 201, Defendant A issued an electronic tax invoice of the aggregate of KRW 700,000,000 in total six times by December 31, 2011, including the false issuance of an electronic tax invoice, as if Defendant A supplied an agricultural product equivalent to KRW 120,000,000 in supply price to the Dancang, although the fact was not a fact that goods or services were supplied at the office of the said corporation, in the absence of the supply of goods or services.

2. Defendant B issued the electronic tax invoices in falsity at the time and place under Paragraph (1) by Defendant B, the manager of Defendant B, at the time and place of the crime of violating the Punishment of Tax Evaders Act by Defendant B.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. A copy of invoice;

1. Application of Acts and subordinate statutes to the certified transcript of register;

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 Offenses Act (Selection of Fine);

(b) Defendant farming association corporation B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act;

1. Defendants among concurrent crimes: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act;

1. Defendant A to be detained in a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. Defendants of the provisional payment order: The fact that they committed a crime at the request of merchants on the grounds of sentencing under Article 334(1) of the Criminal Procedure Act; the value of supply of the tax invoice falsely issued; and