Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 90,000,000 won, respectively.

except that this judgment.

Punishment of the crime

Defendant

A Co., Ltd. is a corporation established for the purpose of the production and sale of the character and ties, and the defendant A is the representative director of the above corporation.

1. Defendant A

A. On July 26, 2011, the Defendant did not issue a tax invoice equivalent to KRW 6,165,396,907 in total over 253 times, as shown in the list of crimes in the attached Table, from the time when he sold a household equivalent to KRW 18,784,363 to D, which is a seller, in Gwangju City, from January 26, 201, but did not issue a tax invoice under the Value-Added Tax Act, from January 26, 2015.

B. On July 26, 2011, the Defendant was not issued a tax invoice of KRW 3,237,872,958 in total over 290 times until January 26, 2015, from that time, from the time when he purchased households equivalent to KRW 77,272,727 from the Central Line Industries Co., Ltd., a purchaser, and did not receive the tax invoice under the Value-Added Tax Act.

2. Defendant B, the representative director of Defendant Company A, committed the same offense as that set forth in paragraph (1) above with respect to the Defendant Company’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Supplementary protocol to E;

1. A written accusation;

1. A report on the completion of investigation by corporate business entities;

1. A general taxable person's value-added tax return:

1. Application of Acts and subordinate statutes on the aggregate list of omission reports;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Punishment of Tax Offenses Act 1, Article 10(1)1 and (2)1 of the Punishment of Tax Evaders Act, and the choice of imprisonment;

(b) Defendant B: Articles 18 and 10(1)1 and (2)1 of the Punishment of Tax Evaders Act;

1. Aggravation for concurrent crimes;

(a) Defendant A: the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

B. Defendant B: The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, Article 38(1)2 of the Criminal Act does not apply to the restriction on the concurrent imposition of fines, but with respect to each crime.