Defendants shall be punished by a fine of KRW 5,000,000.

Defendant

If A does not pay the above fine, 100.

Punishment of the crime

1. Defendant A

(a) No person who is obligated to receive tax invoices pursuant to the Value-Added Tax-Added Tax-Related Act to receive false tax invoices shall receive tax invoices in collusion with those who are obligated to issue tax invoices;

Nevertheless, on December 2, 2013, the Defendant conspired with the E (State) operator at the (State)B office of the Defendant’s operation in Gwangju-si on December 2, 2013, the Defendant was issued one copy of a tax invoice stating false amount of KRW 34,211,50 (the supply price of KRW 31,101,364, the tax amount of KRW 3,110,136), despite having received goods or services equivalent to KRW 31,50,00 (the supply price of KRW 65,00,000, the tax amount of KRW 6,500,000) from D (the supply price of KRW 31,10,364, the tax amount of KRW 3,110,00).

(b) No person who receives a false tax invoice shall receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;

Nevertheless, on December 10, 2013, the Defendant was issued two copies of a false tax invoice equivalent to KRW 11,000,000,000, in total supply value, from around that time to December 23, 2013, as described in the separate sheet of crime, as shown in the following method, as if he had been supplied goods or services equivalent to KRW 69,00,000 from D (State) to D (State) without being supplied goods or services from D (State).

2. A, the representative of the defendant B, committed an offense as described in paragraph 1 in relation to the defendant's business.

Summary of Evidence

1. Statement by the defendant in court;

1. A list of total tax invoices and each tax invoice;

1. Application of the Acts and subordinate statutes of accusation;

1. Article 10(2)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) and Article 10(3) of the Punishment of Tax Evaders Act.