Defendant

A shall be punished by a fine for negligence of KRW 7,000,000, and by a fine of KRW 5,000,000, respectively.

Defendant

A above.

Punishment of the crime

Defendant

The limited liability company B is a company established for the purpose of the boiler facility construction in South Won-si, and the defendant A is the representative of the above company.

1. Defendant A

A. On March 22, 2010, the Defendant issued a false tax invoice at the above limited liability company B office, and the fact was issued as if he were to supply goods or services equivalent to KRW 150,000,000, in the absence of the supply of goods or services to Sungsung Construction Co., Ltd., and around March 25, 2010, the Defendant was issued a false tax invoice as if he were to receive goods or services equivalent to KRW 80,000,000, even though he had not received goods or services from the D boiler Corporation.

B. On April 2010, the Defendant submitted a false list of total tax invoices by seller and seller: (a) filed a final return on the value-added tax for the first period of January 2010 on the said limited liability company B in Nam-gu, Namwon-si, Namwon-si; (b) the Defendant entered the false list of total tax invoices by buyer as if he supplied goods or services equivalent to KRW 150,000,000, even though he did not have supplied goods or services to Sungsung Construction, and submitted the list of total tax invoices by entering the false list of total tax invoices as if he was supplied goods or services equivalent to KRW 80,00,000, even though he was not supplied with goods or services by D boiler Construction.

2. The Defendant A, the representative of the Defendant, committed the act of violating the Punishment of Tax Evaders Act in relation to the Defendant’s business at the above date, time, and place.

Summary of Evidence

1. Defendants’ respective legal statements

1. A copy of a certificate of completion of investigation;

1. A copy of the passbook No. 1. The preliminary return of value-added tax for the first time, 2010;

1. The total tax invoice by buyer, January 2010, and the total tax invoice by buyer, January 2010;

1. Each tax invoice;

1. Application of Acts and subordinate statutes to written accusation;

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: each of them.