Defendant shall be punished by a fine of seven million won.

In order to order the provisional payment of an amount equivalent to the above fine.

Punishment of the crime

The defendant is an agricultural partnership established for the purpose of processing and selling agricultural products.

1. On October 31, 2010, the Defendant issued three copies of a false statement of accounts in the same manner as shown in the list of crimes in the attached Table, from that time on three occasions until December 31, 2010, as the representative director B issued three copies of a false statement of account, as if he had not supplied goods or services to the same comprehensive food company, even though he had not supplied goods or services to the same comprehensive food company, the Defendant issued three copies of a false statement of account worth KRW 925.6 million in total, as shown in the list of crimes in the attached list.

2. On January 25, 201, the Defendant: (a) filed a false statement on the list of total invoices by customer; (b) the Defendant’s representative director B filed a report on the Defendant’s corporate tax amount for the second half-year period of 2010 with respect to the Defendant’s business on the part of the Defendant’s representative director, which was located in the 3-2 B-dong alternative plan; and (c) the Defendant filed a false statement on the list of total invoices by customer, stating the false statement on the list of total invoices by customer as if he provided the Defendant with services equivalent to the above amount to the same comprehensive food company.

Summary of Evidence

1. Statement by the police on D (Evidence No. 22 pages of the evidence record);

1. E statements;

1. - A copy of tax invoices, - A list of invoices by customer.

1. - A copy of the verification.

1. - Application of the Acts and subordinate statutes of the last letter.

1. Articles 18 and 10 (3) 2 of the Punishment of Tax Evaders Act (which issues a false statement of account) concerning the facts constituting an offense, and Articles 18 and 10 (3) 4 of the Punishment of Tax Evaders Act (which means the issuance of a false statement of account statement by customer and the submission of a false statement of account statement by customer);

1. Of concurrent crimes, fines of two million won shall be imposed for each false account statement under the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act, and fines of two million won for each false account statement.