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

Defendant

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

Punishment of the crime

Defendant

A Co., Ltd. is a corporation established for the purpose of manufacturing parts of the vessel in P, P, and the defendant A is its representative.

1. No person who is a defendant A shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Nevertheless, the Defendant, without supplying goods or services to D Steel from June 1, 2012 to June 22, 2012, issued Chapter 244,579,122 of the supply price as stated in Appendix I as shown in Appendix I, and received six copies of the purchase tax invoice equivalent to KRW 238,584,423 of the supply price, including the supply price, from June 1, 2012 to June 22, 2012, without being supplied goods or services from E companies, from June 1, 2012 to June 22, 2012.

2. Defendant B, a representative, issued and received a false tax invoice as described in paragraph (1).

Summary of Evidence

1. Defendants’ legal statement

1. A protocol of suspect examination of G police officers;

1. A written accusation;

1. Application of statutes on investigation report of value-added tax;

1. Defendant A: Each of the defendants under Article 10 (3) 1 of the Punishment of Tax Evaders Act (elective of fines): the main sentence of Article 18 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the same Act;

1. Of concurrent crimes, the former part of Article 37, and Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for detention in a workhouse (Defendant A);

1. Article 334 (1) of the Criminal Procedure Act, each of the provisional payment orders;