Defendant

A Imprisonment with prison labor and fines of KRW 1,000,000,000, and Defendant B with fines of KRW 100,000,00.

Punishment of the crime

Defendant

A is a person who was the representative director of the corporation B located in the Posibur F, and the defendant B is a corporation established for the purpose of wholesale and retail of non-ferrous metal, non-ferrous metal and recycling material processing business, etc.

1. On August 24, 2012, Defendant A received copies of false tax invoices worth KRW 9,873,879,120 in total of supply value from January 17, 2012 to December 28, 2012, including the receipt of a tax invoice of KRW 78,972,500 from G, even though there was no fact that the fact was closed from G in the office B of the said stock company around August 24, 2012, including the receipt of a tax invoice of KRW 78,972,50 from G.

2. The Defendant Company B was issued a false tax invoice of the amount equivalent to KRW 9,873,879,120 as stated in paragraph (1) by A, the representative director of the Defendant, at each time and place listed in paragraph (1).

Summary of Evidence

1. Examination protocol of the accused by prosecution;

1. Application of Acts and subordinate statutes, such as a written accusation, a copy of the report on the completion of investigation by a corporate entrepreneur, a summary of investigation by closed-dong distributors, a copy of a measurement certificate, etc. (Evidence Nos. 1 through 6), a copy of the processing tax invoice receipt and transaction suspected (the details of accusation and disposition result of the counter-party trading company), the results of accusation (the details of accusation and disposition result of the counter-party trading company), a false tax invoice (Evidence No. 14), and a

1. Article applicable to criminal facts;

(a) Defendant A: Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (a comprehensive imposition of imprisonment and a fine necessary concurrent imposition);

(b) Defendant B: The text of Article 18 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Defendant B from among concurrent crimes: former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (Aggregation of fines prescribed in the violation of the Punishment of Tax Evaders Act);

1. Defendant A with discretionary mitigation: Sentencing under Articles 53 and 55(1)3 and 6 of the Criminal Act.