Defendant

A shall be punished by imprisonment with prison labor for eight months, by a fine of one hundred thousand won,00,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is the representative director of Defendant B, and Defendant B is a corporation with the purpose of construction in Seongdong-gu Seoul Metropolitan Government D and the second floor.

No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue a tax invoice without issuing it or with a false entry.

1. On April 19, 2010, Defendant A issued only a tax invoice of KRW 468,000,000 for the construction of new supply price of KRW 680,000 to Eccom Association, and did not issue a tax invoice of KRW 212,00,000 for the remainder of KRW 4,283,00,000 for the Fccom Association on September 19, 201, and issued only a tax invoice of KRW 1,158,00,000 for the construction of new supply price of KRW 4,283,000 for the Fccom Association on September 19, 201, and did not issue a tax invoice of KRW 3,125,00 for the remainder of KRW 3,337,00,000 for the issuance of a tax invoice.

2. Defendant B Co., Ltd. committed an offense on the grounds that Defendant A, the representative director of the Defendant, did not issue the above tax invoice with respect to the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. Prosecutions and police suspect interrogation records of the accused;

1. A written accusation and an investigation report (verification of the amount not issued as tax invoices);

1. A copy of a contract for construction works or a standard contract for private construction works;

1. Value-added tax return:

1. Application of statutes to a written notification and a copy of a “paid” notification;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 10 (1) 1 of the Punishment of Tax Evaders Act;

(b) Defendant B corporation: Articles 18 and 10 (1) 1 of the Punishment of Tax Evaders Act;

1. Defendant A who has suspended the execution: Article 62 (1) of the Criminal Act (the fact that there is no force of the same kind and is not brought to the tax evasion, and the motive, circumstances, etc. of the instant crime);

1. Defendant B stock company: Article 334 (1) of the Criminal Procedure Act;