Defendants shall be punished by a fine of KRW 10,000,000.

Defendant

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

Punishment of the crime

Defendant

A is the representative director of the agricultural company B located in Jeonsung-gun C, and the defendant corporation B is a corporation established for the purpose of the distribution business of agricultural, livestock and fishery products.

No person may issue any invoice under the Income Tax Act or the Corporate Tax Act, without supplying or being supplied with goods or services.

1. On December 30, 2016, Defendant A issued two copies of the sales account statement amounting to KRW 118,030,000 in total on two occasions without supplying goods or services as shown in the separate crime list from around that time to December 31, 2016, including the issuance and delivery of the sales account statement equivalent to KRW 95,00,000 to D, even though he did not supply goods or services to Co., Ltd. in spite of the supply of goods or services to Co. D.

2. The Defendant Co., Ltd. (Defendant Co., Ltd.) issued the Defendant’s representative director A with false statements equivalent to KRW 118,030,000 in total of supply values as shown in the annexed crime list.

Summary of Evidence

1. Defendants’ respective legal statements

1. Written confirmation of each transaction;

1. Electronic statements (applicable to Acts and subordinate statutes of 84 pages 2 of evidentiary records);

1. Defendant A of the pertinent legal provisions concerning the facts constituting the crime: Defendants 10 (3) 2 of the Punishment of Tax Evaders Act and agricultural corporations under Article 10 (3) 2: Articles 18 and 10 (3) 2 of the Punishment of Tax Evaders Act;

1. Defendants who choose punishment: Each selective fine

1. Defendants among concurrent crimes: The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines for concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply, but the same amount of fines for each crime shall be added up after setting the same amount of fines for each crime);

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: Article 334 of the Criminal Procedure Act.