Defendants shall be punished by a fine of seven million won.

Defendant

If A does not pay the above fine, 100,000.

Punishment of the crime

Defendant

A is the representative director of Defendant B.

1. On October 25, 2012, when Defendant A filed a return of value-added tax for two years of 2012 at the office of a stock company B located in Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul, the Defendant actually provided services equivalent to KRW 100 million to D (representative: E) but provided services equivalent to KRW 500,000,000, entered a false list of tax invoices by customer and submitted it to the Government.

2. Defendant B, at the time and place under paragraph (1), submitted to the Government a list of total tax invoices by customer, which is the representative director of the Defendant, on the Defendant’s business.

Summary of Evidence

1. Defendants’ legal statement

1. The police statement concerning F;

1. A written accusation from the head of the Sung Dong tax office and a report on investigation into trade order;

1. Application of Acts and subordinate statutes to service contracts, the return of general taxable persons' value-added tax, the list of total tax invoices by customer (til two years 2012), and the list of total electronic tax invoices by customer;

1. A defendant corporation: Articles 10 (3) 3 (Selection of Fines) of the Punishment of Tax Evaders Act; Articles 18 and 10 (3) 3 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: Article 334(1) of the Criminal Procedure Act;