Defendant

B Imprisonment with prison labor of 6 months, Defendant A shall be punished by a fine of 4,000,000 won.

Defendant

A The above fine shall be imposed.

Punishment of the crime

Defendants are those who operate E in Gwangjin-gu Seoul Special Metropolitan City.

1. No person who submits a list of total tax invoices by customer shall submit to the Government, without supplying or receiving any goods or services, a list of total tax invoices by customer under the Value-Added Tax Act entered a false list of total tax invoices by customer and submitted it to the Government;

Nevertheless, on January 25, 2013, the Defendants conspired to connect the Internet home site through the staff in charge of the F Tax Accounting Office’s office, and, as shown in the attached Table 1 table Nos. 1 of the crime list, each submitted a list of total tax invoices by customer with false entries of an amount equivalent to 550,716,000 won, from the time of submitting a list of total tax invoices by customer with false entries of an amount equivalent to 1,031,052,00 won as shown in the attached Table of the crime list until January 27, 2014.

2. No person who issues a false tax invoice shall issue or receive a tax invoice without supplying or receiving goods or services;

Nevertheless, on November 30, 2013, the Defendants conspired and issued a false tax invoice as if they were to supply goods or services equivalent to KRW 13,000,000 in the supply price of G, regardless of the absence of the supply of goods or services in the above E office, and on December 30, 2013, in spite of the absence of the supply of goods or services in the above E office, E issued a false tax invoice as if they were to supply goods or services in the aggregate amount of KRW 8,00,000 in the supply price of goods or services to G.

Summary of Evidence

1. Part of the Defendants’ legal statements

1. The protocol concerning the interrogation of suspect by some prosecutors against the Defendants

1. Statement made by the prosecution with regard to H;

1. A criminal investigation report (a copy of the relevant record attached to the B, a copy of the suspect B suspect interrogation protocol, submission of suspect B data, a business registration certificate, a tax invoice, etc., a complaint, or a sales amount received as a customer;