Defendants shall be punished by a fine of KRW 5,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is a person who works as the representative director of Corporation B, Inc., the DD Corporation E, and Defendant B is a corporation established for the purpose of manufacturing Dmond tools.

1. No person who is a defendant A shall receive tax invoices without being supplied with goods or services;

A. The Defendant committed the crime of August 28, 2015, even though there was no fact that he received goods or services from “F” (representative: G) around August 28, 2015, issued one copy of the false tax invoice equivalent to KRW 40 million from “F” as if he received the supply.

B. On January 13, 2016, the Defendant committed the crime of January 13, 2016, did not have received goods or services from “F” on or around January 13, 2016, but was issued one copy of the false tax invoice equivalent to KRW 50 million from “F” as if it were supplied.

2. Defendant B, a representative of the Defendant, committed a violation as described in paragraph (1) above with respect to his duties.

Summary of Evidence

1. Defendants’ respective legal statements

1. A false tax invoice;

1. Application of each statute of accusation;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 10 (3) 2 of the Punishment of Tax Evaders Act, and Article 18 and Article 10 (3) 1 of the Punishment of Tax Evaders Act, are applicable to the defendant corporation entitled to a fine:

1. Defendants subject to aggravated concurrent crimes: the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act [the provisions on aggravation of restrictions on concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply, but the amount of fines (the amount shall be 2.5 million won each) shall be separately prescribed for each offense of violation of the Punishment of Tax Evaders Act];

1. Defendant A to be detained in a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. Defendants of the provisional payment order: Taking into account all the conditions of sentencing, including the amount of falsely supplied value for the reason of sentencing under Article 334(1) of the Criminal Procedure Act, records of the crime, motive and circumstance of the crime, etc.