Defendant

A Imprisonment for six months, and Defendant B shall be punished by a fine of seven million won, respectively.

However, the defendant A.

Punishment of the crime

Defendant

B A Co., Ltd. is a corporation established for the purpose of manufacturing steel, wholesale and retailing, and the defendant A is the actual representative of the corporation B.

1. Defendant A

(a) No person liable to prepare and issue a false tax invoice pursuant to the Value-Added Tax Act shall enter a false tax invoice in and issue it;

Nevertheless, around April 25, 2013, the Defendant issued an electronic tax invoice to C Construction (Representative D) using a computer at the above office, and in fact supplied steel products equivalent to KRW 80,000,000. However, the Defendant supplied products equivalent to KRW 134,546,00 as stated in [Attachment List No. 1], and issued an electronic tax invoice by falsely stating the value of supply (or falsely stating the amount equivalent to KRW 54,546,00).

(b) No tax invoice under the Value-Added Tax Act shall be issued without supplying any goods or services for which no trade invoice is issued;

Nevertheless, on April 30, 2013, the Defendant issued an electronic tax invoice, such as the list of offenses Nos. 2 and 6, in addition to the issuance of an electronic tax invoice, as shown in the separate sheet of crime Nos. 119,500,000 to E, even if the facts in the above office did not supply goods to E, and the Defendant issued a tax invoice five times in total from around that time to August 30, 2013 without supplying goods as listed in the separate sheet of crime Nos. 2 and 6.

2. A, the actual representative of Defendant B Co., Ltd., committed the same offense as that of the Defendant’s business.

Summary of Evidence

1. Defendant A’s legal statement

1. A survey report on B stock companies;

1. Electronic tax invoices;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices, the choice of imprisonment, and the issuance of tax invoices) and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime committed by Defendant A: