Defendants shall be punished by a fine of KRW 10 million.

Defendant

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

Punishment of the crime

Defendant

A is the representative director of the defendant B corporation, a manufacturing company of the elevator located in Gyeongnam-gun, Chungcheongnam-gun.

1. Defendant A

(a) A person obligated to receive an invoice of tax pursuant to the added-value-added tax-related Acts and a person obligated to submit a list of total tax invoices by customer to the Government shall not be issued through the determination of the tax invoice or receive a false invoice of tax by customer;

Nevertheless, around November 8, 2012, the Defendant was issued a tax invoice as if he received goods or services worth KRW 546,80,000,000, even if he received goods or services equivalent to KRW 143,200,000 from Seolim Co., Ltd., and received goods or services equivalent to KRW 690,000.

(b) No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services that are not received with false tax invoice;

Nevertheless, on November 27, 2012, the Defendant was issued a tax invoice as if he received goods or services equivalent to KRW 560,000,000 from the Seolim Co., Ltd. that had not been supplied with goods or services. On January 24, 2013, the Defendant was issued a tax invoice as if he received goods or services equivalent to KRW 100,000,000 in the same and same manner at the same place as of January 24, 2013.

2. Defendant B, the Defendant, at the time and place specified in the above paragraph (1), committed a violation of the Punishment of Tax Evaders Act in relation to the Defendant’s business, who is the representative of the Defendant, as described in the above paragraph (1).

Summary of Evidence

1. Defendant A’s legal statement

1. Three copies of the management table of a sales office, electronic tax account statement, and two copies of the standard contract for private construction works in excess of the agreement for the settlement of accounts and the amount of excess contracts;

1. Written accusation and accusation by the Commissioner of the National Tax Service of Daegu Regional Tax Service;

1. Application of Acts and subordinate statutes to a report on termination of investigation of corporate entrepreneurs;

1. Criminal facts;