Defendant

A shall be punished by imprisonment with prison labor for eight months, and by a fine of ten million won for Defendant B.

Of the facts charged in the instant case.

Punishment of the crime

Defendant

A is the representative director B in Seo-gu Incheon, and Defendant B is a corporation established for the transaction of waste Dong, etc.

1. Defendant A

A. On July 25, 2010, the Defendant committed the crime of violation of each Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by seller by seller. On July 25, 2010, the Defendant submitted a false list of total tax invoices by seller to a public official in charge of individual sales, stating the false number of total tax invoices by seller, as shown in attached Table (1-1) Nos. 1, 162,387,00 won from the above G, although there was no fact that the Defendant was supplied with a closed-dong office of 683-5, Seo-gu, Incheon, Seo-gu, Seo-gu, Incheon, with F registered as a member of Ansan-si, and the fact that the Defendant did not receive the above list of total tax invoices by seller as stated in attached Table No. 162,387,000 won from the above G, as stated in the list of total tax invoices by seller No. 1608,100 won from the above G office’s name and supply amount equivalent to 108,20.10

B. On July 25, 2010, the Defendant evaded the value-added tax of 12010 on the grounds of the violation of each Punishment of Tax Evaders Act due to the evasion of value-added tax, along with false purchase data to the effect that he/she was supplied with closed Dongs equivalent to KRW 162,387,00 for the total value of supply between January 1, 2010 and June 30, 2010, the Defendant was entitled to the deduction of the amount of value-added tax of KRW 16,238,70 upon the lapse of the payment period from July 26, 2010.