Defendant

A shall be punished by a fine for negligence of KRW 5,000,000, and by a fine of KRW 1,000,000.

The Defendants respectively.

Punishment of the crime

Defendant

A is the actual operator of corporation D in Suwon-si, Suwon-si, and the representative director of the above corporation B.

1. Around June 21, 2011, Defendant A issued a false tax invoice as described in the attached list of crimes, including the issuance of a tax invoice stating that the supply price of goods or services of KRW 230,000,000 is 230,000,000 of the supply price, although he did not supply goods or services to the said D office.

2. On September 5, 2011, Defendants were issued a false tax invoice as shown in the attached list of crimes, including the receipt of a tax invoice stating that goods or services were supplied to KRW 45,01,000 of the supply value, even though they were not supplied with goods or services from the said D office of the said Co., Ltd., Ltd., and that the Defendants were supplied with false tax invoices as described in the attached list of crimes.

Summary of Evidence

1. Defendants’ respective legal statements

1. A copy of the list of crimes, and a copy of the list of crimes;

1. Application of the Acts and subordinate statutes on the written accusation;

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 issue of a false tax invoice), Article 10 (3) 1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act, and the selection of fines;

B. Defendant B: Article 10(3)1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act, and selection of fines

1. Defendants from among concurrent crimes: the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act

1. Defendants to be detained in a workhouse: Articles 70(1) and 69(2) of the Criminal Act

1. Defendants of the provisional payment order: Article 334(1) of the Criminal Procedure Act