Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 8,000,000 won.

However, the defendant A.

Punishment of the crime

1. Defendant A is a person who works as the representative director of (ju)B in the Gu and America from October 1999. A, Defendant A is a person who works as the representative director of (ju)B in Gu and America.

On March 31, 2010, the Defendant received a tax invoice under the Value-Added Tax Act stating the date of issuance as “F Company,” “F Company,” “Person B,” “8,000,000,” and “the value of supply” as “the value of supply” from the F Company, and received a tax invoice under the Value-Added Tax Act from that time until December 31, 2010, without having received the supply of goods or services by the same method over 25 times, as shown in Appendix I, from that time until December 31, 2010.

B. On January 3, 2011, the Defendant issued, respectively, a tax invoice under the Value-Added Tax Act in the aggregate amount of KRW 1,100,000 of the value of the goods or services provided for in the Value-Added Tax Act, as shown in Appendix II on the same day, without supplying the goods or services in the same way four times in total, even though the Defendant did not supply the goods or services to the G company at the said Jeju Office, the Defendant issued, respectively, a tax invoice under the Value-Added Tax Act in the aggregate amount of KRW 1,10,000 of the value of the goods or services provided for in the same manner, as shown in Appendix II.

2. Defendant (State)B committed the above offense in relation to the Defendant’s duties at the time and place specified in Paragraph (1).

Summary of Evidence

1. Defendant's legal statement;

1. False tax invoices, and false tax invoices;

1. Application of Acts and subordinate statutes on accusation, investigation report (in relation to the attachment of a B Account Statement and the wire statement of a construction business operator H), and account transaction statement;

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 Evaders Act, and the selection of imprisonment;

B. Defendant B: each of them.