Defendant

A Imprisonment with labor of 10 months and fines of 30 million won, and Defendant B shall be punished by a fine of 10 million won.

Punishment of the crime

1. Defendant A is a person who serves as an executive director in Company B, which is located in Company E at the time of discussion.

No person shall issue or be issued a tax invoice without supplying the goods or services as prescribed in the Value-Added Tax Act.

On January 31, 2010, the Defendant, at the above B office, pretended to have supplied goods or services to the “F”, which is a business partner, even though having not been supplied with goods or services, issued a false sales tax invoice of an amount equivalent to KRW 4,680,00,00 to the above F’s representative G, as well as issued one copy of the false sales tax invoice of an amount equivalent to the supply value of KRW 4,680,00. From the above date to December 31, 2011, the Defendant issued 279 copies of the false sales tax invoice of an aggregate amount of KRW 3,212,78,150, without supplying goods or services to the said 36 business entities, as shown in the

2. Defendant B, the Defendant, at the time and place specified in paragraph (1), committed the Defendant’s act of violation as stated in paragraph (1).

Summary of Evidence

1. The defendant A's partial statement in the first trial record;

1. Examination protocol of Defendant A by the prosecution;

1. A protocol of suspicion of a crime against Defendant A;

1. A corporation statement;

1. Written accusation of the director of the tax office in charge and a report on the closure of investigation;

1. Submission of an investigation report (referring to a suspect loan account);

1. Application of Acts and subordinate statutes to each copy of tax invoice;

1. Article applicable to criminal facts;

A. Defendant A: Article 8-2(1)2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Special Crimes Act”); Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice and, in combination, the issuance of a false tax invoice)

(b) Defendant B: Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance and comprehensive issuance of false tax invoices);

1. Defendant A with discretionary mitigation: Reasons for sentencing under Articles 53 and 55(1)3 and 6 of the Criminal Act.