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

Defendant

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

Punishment of the crime

1. Defendant A is the representative director of Defendant A who develops, manufactures, and sells (State) medical devices such as MRI.

No tax invoice may be issued or received without real transactions under the Value-Added Tax Act, and as above, a list of total tax invoices issued by stating tax invoices falsely shall not be submitted to the head of the competent tax office.

Defendant

A on December 14, 2011, at the Jung-gu, Seongbuk-gu, Sungnam-gu, A, around 908 (State)B office, A sold one of the medical devices from the 1,5,000,000,000 won to E without real transactions to the seller.

In order to issue a false electronic tax invoice, the sales tax amount was unfairly deducted by submitting a list of total tax invoices for sales including KRW 1,000,000 for the above medical device price to the competent tax office.

2. Defendant B Co., Ltd. committed the above violation in relation to the Defendant’s business at the temporary location under paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application of Acts and subordinate statutes to an electronic tax invoice and a list of total tax invoices;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (leviation of punishment): Defendant B, a corporation, the head of which is a defendant, the head of which is a defendant, shall be punished, and Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act;

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

1. Defendants of the provisional payment order: Article 334(1) of the Criminal Procedure Act