Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of KRW 100 million, respectively.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of Defendant B Co., Ltd (hereinafter referred to as “Defendant Co., Ltd.”) for the purpose of exporting and importing scrap metal, non-ferrous metals, aggregate, feed materials, etc.

1. Defendant A

A. A. On November 30, 2013, the Defendant received a false tax invoice (1) at the office of the Geumcheon-gu Seoul building and the Defendant’s office located in the Defendant’s company located in Geumcheon-gu Seoul building and the Defendant’s office located in D, the Defendant Company E (representative F, hereinafter “E”).

(2) Notwithstanding the fact that there was no supply of the goods outside the feed, the Defendant received one tax invoice stating as if he were supplied with the goods equivalent to KRW 298,500,000 from E. (2) around December 30, 2013, the Defendant received one tax invoice stating as if he was supplied with the goods equivalent to KRW 285,40,000,00 from E.

B. On November 30, 2013, the Defendant issued a false tax invoice. Around November 30, 2013, the fact at the Defendant Company’s office is the Defendant Company G Co., Ltd. (representative H and hereinafter “G”).

(2) On December 31, 2013, the Defendant issued a tax invoice stating that the supply price of the goods equivalent to KRW 394,500,000 is the same as the supply price of the goods to G. (2) On December 31, 2013, the Defendant issued a tax invoice stating that the Defendant supplied the goods of KRW 433,40,000 to G, even though there was no fact that the Defendant Company supplied the goods of KRW 433,40,000 to G.

2. Defendant B Co., Ltd. committed a violation as set forth in paragraph (1) in relation to the business of Defendant A, the representative of Defendant Company.

Summary of Evidence

1. Defendant A’s legal statement

1. Protocol concerning the interrogation of suspects of F;