Defendant

A shall be punished by a fine for negligence of 5,000,000 won and by a fine of 2,00,000 won for Defendant B.

Defendant

A above.

Punishment of the crime

1. On September 18, 2014, Defendant A was the representative director of (State) B established for the purpose of construction business, etc. in North-Gu C at Port and Port on September 18, 2014.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.

Nevertheless, on December 4, 2014, the Defendant issued five copies of the electronic tax invoices of KRW 21,000,000 of the supply price as if the Defendant provided D (representative: E) with no supply of goods or services. From that time, the Defendant issued five copies of the supply price of KRW 657,647,00,000 in total to two companies by the same method until January 12, 2015, as shown in the list of crimes in the attached list of crimes.

2. Defendant B, at the time and place specified in paragraph (1), committed an illegal act such as Paragraph (1) with respect to Defendant A’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement to E by the police;

1. A written accusation, a tax offense offender, a date of offense and facts constituting a crime, a list of evidence, a list of crimes, a list of value-added taxes, a supplementary investigation report of value-added tax, a copy of a value-added tax return, a copy of a value-added tax return, a copy of a value-added tax return, a hearing report against the F in charge of the resolution of the conflict of interest, a question and answer to D E, a question and answer to H to the representative director of the former representative director of the Dispute Resolution Co., Ltd., a copy of the electronic tax invoice, and the application of the Acts and subordinate statutes related

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

(a) Defendant A: Article 10(3)1 of the Punishment of Tax Offenses Act and the selection of fines for each case;

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

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the Criminal Act among concurrent crimes;

1. Articles 70 (1) and 69 (2) of the Criminal Act for detention in a workhouse (Defendant A);

1. Article 334 (1) of the Criminal Procedure Act: