Defendants shall be punished by a fine of 1.5 million won.

Defendant

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

Punishment of the crime

Defendant

B A Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is a corporation established for the purpose of construction and electrical construction, and Defendant A is the representative director of Defendant Co., Ltd.

1. The Defendant provided a company C with each construction service equivalent to KRW 9,090,90,909 from January 1, 2012 to December 31, 2012, and the secondary supply price of KRW 4,545,455 in 2012, and did not issue a tax invoice even if the payment for the construction was paid, and did not issue a tax invoice on the total amount of KRW 22,163,637 in total nine occasions, such as the attached list of crimes.

2. The Defendant Company violated A, the representative of the Defendant, in relation to the Defendant’s business, as described in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of the Acts and subordinate statutes on investigation completion report, value-added tax return, total tax invoice and electronic tax invoice;

1. Article applicable to criminal facts;

(a) Defendant A: Article 10 (1) 1 of the Punishment of Tax Offenses Act (hereafter in Article 10 (1) 1 of the Punishment of Tax Evaders Act);

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

1. Defendants from among concurrent crimes: former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines for concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply, and the provisions on restricted aggravation of fines for each crime shall be applied, and such provisions shall be added

1. Defendants who were sentenced to a sentence: 250,00 won per annum for each of the offenses listed in 1,2, and 3; 4,5,6, and 8,000 won per annum; 1,50,000 won for each offense listed in 7,00 won per annum; and 1,50,000 won for a fine of 1,50,000 won for each offense listed in 9,00 won per annum; and 1,50,000 won for a fine of 1,50,00 won for each offense listed in 7,00 won per year; and

1. Defendant A who is detained in a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. The order of provisional payment;