1. Defendant A shall be punished by imprisonment for six months.

However, the above sentence shall be executed for a period of one year from the date this judgment became final.

Punishment of the crime

Defendant

A is a corporation of 803 of the building E in Seongbuk-gu, Sungnam-si, and the defendant corporation B is a corporation established for the purpose of Bolingginging business.

1. Defendant A

A. On October 22, 2009, the Defendant: (a) filed a preliminary return of value-added tax for the amount of divided tax office in 2009; (b) on October 22, 2009, the Defendant submitted a false list of total tax invoices as if he received goods or services equivalent to KRW 275,590,000 from F, notwithstanding the fact that he had not received goods or services from F (G).

B. Around January 21, 2010, the Defendant filed a final return of value-added tax for the second period of 2009 from the Division Tax Office, and the Defendant, despite the fact that there was no supply of goods or services from F (H) and F (G), submitted a false list of total tax invoices to F (i.e., the amount equivalent to KRW 462,40,000 from F (F) and (ii) the amount equivalent to KRW 12,391,800 from F (i.e., supply of goods or services).

C. Around April 26, 2010, the Defendant: (a) filed a preliminary return of value-added tax base for the first time, 2010 from a sectional tax office; and (b) filed a false list of the total tax invoices as if the Defendant was supplied goods or services equivalent to KRW 209,483,00 with F, notwithstanding the fact that the Defendant did not receive any goods or services from F (G).

2. Defendant B Co., Ltd. 1-B

paragraphs (c) and (c)

A with respect to the defendant's service at the time and place described in paragraph 1(b).

paragraphs (c) and (c)

A violation, such as the entry in the subsection, was committed.

Summary of Evidence

1. Defendants’ respective legal statements

1. Legal statement of a witness I;

1. A written accusation;

1. Total tax invoice by customer (2nd in 2009); and

1. Application of the Acts and subordinate statutes on the list of total tax invoices by customer (former 1, 2010);

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); and Article 10(3)3 of the former Act.