Defendants shall be punished by a fine of KRW 12,000,000.

Defendant

B If the above fine is not paid, 100.

Punishment of the crime

Defendant

A Limited Liability Company A (hereinafter referred to as “A”) is a corporation that runs a construction business, etc. in Gwangju-gu, Gwangju-gu, which has completed business registration under the Value-Added Tax Act (the business registration number E and opening business February 22, 2013), and Defendant B is the actual representative of Defendant A.

1. No tax invoice shall be issued or issued without being supplied with or being supplied with goods or services by the defendant B;

around December 31, 2013, the Defendant issued four copies of a tax invoice that: (a) around December 31, 2013, the Defendant supplied F with services, including the installation of steel structures equivalent to KRW 52,80,000,000, the supply price of KRW 55,000,000, the supply price of KRW 51,70,000, the supply price of KRW 28,600,000, the supply price of KRW 28,60,000, and around December 25, 2013; and (b) around August 30, 2013, the Defendant received from H (business registration number I) the supply price of goods or services, including the installation of steel structures, the supply price of which falls under KRW 52,80,00,507,00,000, KRW 20,000, KRW 308,938,201.

2. The Defendant A, a de facto representative of the Defendant A, committed the offenses prescribed in the Punishment of Tax Evaders Act in relation to the Defendant’s business as described in paragraph (1).

Summary of Evidence

1. Defendant's legal statement;

1. Protocol concerning the examination of suspect to the J;

1. Application of the statutes governing copies of tax invoices;

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

(a) Defendant A: Each of Articles 18 and 10 (3) 1 of the Punishment of Tax Evaders Act (elective of fines);

(b) Defendant B: Article 10 (3) 1 of the Punishment of Tax Evaders Act (Selection of Fines);

1. Defendants from among concurrent crimes: the former part of Article 37 of the Criminal Act; Article 20 of the Punishment of Tax Evaders Act; and Article 38(1)2 of the Criminal Act.