Defendant A’s imprisonment for eight months, Defendant B’s imprisonment for six months, and Defendant C’s fine for KRW 10,00,000, respectively.

Punishment of the crime

Defendant

A is the representative director of the Seojin-gu Seoul Special Metropolitan City G and the construction business in subparagraph 302, and Defendant B was in charge of the management and supervision of interior works among the new construction works of H accommodation facilities in Hasan Special Metropolitan City from March 2014 to September 2014.

1. Joint crimes committed by Defendant A and Defendant B

A. The Defendants were awarded a subcontract for interior works among the said new construction works in the U.S.C on July 1, 2014 (N.C) with each other.

I issued two copies of a tax invoice stating as if the service equivalent to KRW 385,000,000 was supplied respectively, but fact is clearly correct because the indictment of KRW 352,00,000 out of the total supply value of KRW 770,00,000 is written in KRW 352,00,000, but it is clearly correct that it is 352,00,000,000.

There was no supply of services equivalent thereto.

As a result, the Defendants conspired to receive two copies of the tax invoice containing false information.

B. The Defendants were awarded a subcontract for interior works among the said new construction works in the U.S.C on July 14, 2014 (N.C.)

I issued two copies of a tax invoice stating as if the service equivalent to 385,000,000 won was supplied respectively, but the facts are as follows: 352,000,000 won out of the total value of the above supply (352,00,000 won).

There was no supply of services equivalent thereto.

As a result, the Defendants conspired to receive two copies of the tax invoice containing false information.

2. A, who is the representative director of the defendant ( milk) C defendant, committed the act of violation as referred to in the above 1.

Summary of Evidence

[Judgment]

1. The Defendants’ respective legal statements (in the case of Defendant A and Limited Company C, at the fourth trial date)

1. A written accusation;

1. Application of the Acts and subordinate statutes of each construction contract;

1. Relevant legal provisions concerning criminal facts;

(a) Defendant A and B: Article 10(2)1 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act;

B. Defendant Limited Company C: Article 18 of the Punishment of Tax Evaders Act.