Defendant

A shall be punished by imprisonment for six months, by a fine of 5,130,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative of Seocho-gu Seoul Dtel B-1902, and Defendant B is a corporation established for the purpose of manufacturing and selling steel.

1. Defendant A

A. On March 19, 2013, the Defendant was issued a tax invoice of KRW 109,607,740, as if the Defendant were to receive H-BAM 129,040 from the said corporation, even though there was no fact that the Defendant received goods from the said corporation around March 19, 2013.

In addition, the Defendant did not receive goods or services between March 19, 2013 and September 24, 2013, and received 10 copies of tax invoices equivalent to the total supply value of KRW 792,05,465 in 10 times as shown in the attached crime list.

B. Around March 22, 2013, the Defendant issued a tax invoice of KRW 259,615,125 as if B supplied the sn beam to the sn beam to the sn beam Co., Ltd., although there was no fact that the Defendant supplied goods to the sn beam Co., Ltd.

In addition, the Defendant did not supply goods or services between March 22, 2013 and September 24, 2013, and issued a tax invoice of KRW 794,676,630 in total amount nine times as shown in the attached crime list, as shown in the attached list.

2. Defendant B, a representative of the Defendant, received or issued a tax invoice without being supplied or being supplied goods or services as set forth in the above paragraph (1) with respect to the Defendant’s business.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes of each investigation report;

1. Article applicable to criminal facts;

(a) Defendant A: Article 10 (3) 1 of the Punishment of Tax Evaders Act;

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

1. Aggravation for concurrent crimes;

A. Defendant A: the former part of Article 37 and Article 38(1)2 of the Criminal Act.