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

Defendant

Where A fails to pay the above fine, 100,000 won.

Punishment of the crime

Defendant

A as the representative director of the corporation B in Busan Shipping Daegu Building 1508, on November 21, 2016, he was sentenced to the suspension of the execution of the sentence of tax offense in the Busan District Court's Dong Branch Branch of the Busan District Court on June 21, 2016, and the decision was finalized on November 29, 2016, and the defendant B is a corporation established for the purpose of manufacturing and selling medical devices.

1. Around November 29, 2011, Defendant A supplied a medical device equivalent to KRW 98,40,000,000, in total, at the office of the said stock company B, and in fact, Defendant A issued two copies of the tax invoice as if he/she supplied the medical device equivalent to KRW 2220,000,000, in total, despite having supplied the medical device to the (ju) Kene.

2. Defendant B Co., Ltd. committed an offense prescribed in the Punishment of Tax Evaders Act in relation to the issuance of tax invoices as above by the representative with respect to the above-mentioned daily border business.

Summary of Evidence

1. Defendant A’s legal statement

1. Application of Acts and subordinate statutes to contract, tax invoice data, specifications subject to request for correction, investigation report (B-related data);

1. Relevant Article of the Act and the choice of punishment for the crime;

(a) Defendant A: Article 10(1)1 of the Punishment of Tax Evaders Act (elective selection of punishment);

(b) Defendant B: Articles 18, 10(1)1, and 10(3)1 of the Punishment of Tax Evaders Act;

1. Defendant A who handles concurrent crimes: After Article 37 of the Criminal Act: Article 39 (1) (only between the above crimes and the crime of violation of the Punishment of Tax Evaders Act for which judgment becomes final and conclusive);

1. Defendants who are subject to aggravated concurrent crimes: the former part of Article 37 and Articles 38(1)2 and 50 of the Criminal Act;

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

1. Article 334 (1) of the Criminal Procedure Act, applicable to the order of provisional payment;