Defendant

A Imprisonment with prison labor for eight months, Defendant B shall be punished by a fine of two thousand won or more.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of Defendant B who has the head office in Seongdong-gu Seoul Metropolitan Government and aims at wholesale and retail business of livestock products.

No person shall submit to the Government any goods or services, stating a list of total invoices by seller and by seller under the Corporate Tax Act, without being supplied with such goods or services, in falsity.

1. Defendant A

A. A. Around January 25, 2010, the Defendant submitted a false list of individual suppliers’ invoices to the Government by stating the false list of individual suppliers under the Corporate Tax Act as “(1,306,729,91 won”) in the column of the purchaser’s trade name even though he/she did not receive any goods or services, even though he/she did not receive any supply of goods or services.” As such, the Defendant submitted a false list of individual suppliers’ invoices to the Government. Around January 25, 2010, the Defendant submitted a false list of individual suppliers’ invoices under the same Act. Around January 25, 2010, the Defendant submitted the same list of individual suppliers’ invoices to the Government. Around January 25, 2010, even though he/she did not supply goods or services, the Defendant stated “E, revenue column as “14,500,700 won” in the total sales invoice in the “E, revenue column as “14,500 won, and 479 billion won” in the total sales invoice.

Accordingly, the Defendant submitted to the Government a false list of accounts by customer under the Corporate Tax Act.

2. Defendant B submitted a list of total tax invoices by seller and by seller, which were falsely entered in the Sungdong Tax Report, as set forth in paragraph (1).

Accordingly, Defendant Company A, a representative director, shall make a list of total tax invoices by seller and by seller under the Corporate Tax Act.