Defendants shall be punished by a fine of eight million won.

Defendant

A fails to pay the above fine, 50,000.

Punishment of the crime

Defendant

A is the representative director of a corporation B established for the purpose of wholesale and retail business in Dongdaemun-gu Seoul and agricultural and fishery products sales business.

1. From July 1, 2010 to December 31, 2010, Defendant A falsely entered false tax invoices without supplying or being supplied goods or services under the Value-Added Tax Act in Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul. Defendant A issued a tax invoice for processed sales of KRW 627,272,727 for the first taxable period of February 2010 without real transaction, as described in the No. 1 of the attached Table of Crimes, and received a tax invoice for processed sales of KRW 642,681,818 for the total value of supply as described in the No. 2 of the attached Table of Crimes, without real transaction during the second taxable period of February 2010.

2. Defendant B, a representative, committed a violation as described in paragraph (1) with respect to the Defendant B’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each police statement concerning D;

1. An investigation report (Attachment to a certified transcript of the corporate register);

1. A written accusation;

1. Application of Acts and subordinate statutes concerning reports, copies of value-added tax returns, a list of total tax invoices, tax invoices, and facility construction contracts to data-suspects;

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

(a) Defendant A: Article 10(3)1 of the Punishment of Tax Evaders Act (the fact that the tax invoice for false purchase is issued shall be included, and each fine shall be selected);

(b) Defendant B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act (including the fact that a false purchase tax invoice is issued);

1. Defendants who increase concurrent crimes: the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act;

1. Determination of sentence;

(a) Violation of the Punishment of Tax Evaders Act (1) by Defendant A (2) : 4 million won in the number of offenses No. 2: 4 million won in the number of offenses: 8 million won in the aggregate;

B. Defendant B (1) No. 1 entered in the list of crimes.