Defendant shall be punished by a fine of one million won.

In order to order the provisional payment of an amount equivalent to the above fine.

Punishment of the crime

The Defendant is a company that wholesales rice and other grain, and B (joint Defendant prior to separation, hereinafter “B”) is the actual operator of the Defendant.

The defendant, at the following time and at the same place, B, who is the actual operator of the defendant, committed the above offenses in relation to the defendant's business.

1. On March 20, 201, B issued a false tax invoice amounting to KRW 398,637,000 in total from September 29, 201, including the issuance of tax invoice as if the Defendant supplied goods equivalent to KRW 18,742,00 in the supply price of rice to the aforementioned (ju) enterprises, although there was no fact that the D Center 405, located in Jung-gu Seoul, Seoul, supplied goods such as rice at the Defendant’s office (ju).

2. On April 4, 2011, B received false tax invoices from the above Defendant Company: (a) although the fact did not have received goods, such as rice, from the said Defendant Company, the Defendant was issued a tax invoice as if the Defendant received goods, such as rice, from the said Defendant Company, from June 28, 2011 to June 28, 201, as shown in the List of Crimes (2).

3. B submitted a list of the total tax invoices by the purchaser of false entries on April 25, 201 at the Jung-gu Seoul Central Tax Offices, and upon filing a final return on the value-added tax for the first time in January 201 with the Defendant Company, the Defendant Company filed a final return on the value-added tax for the first time in Seoul Jung-gu, Seoul. The facts were as follows: (a) although there was no supply or supply of goods equivalent to the same amount as described in the above 1.1. and (b) the company did not engage in a re-transaction with the company as listed in the list of crimes in the attached Form; (b) the sum total of KRW 398,637,00 in total on the list of the total tax invoices by the purchaser; and (c) the sum total of KRW 500,104,00 in the list of the total tax invoices by the purchaser company,

Summary of Evidence

1...