1. Defendant A

(a) The defendant shall be punished by imprisonment with prison labor for ten months and by a fine of thirty thousand won;

B. The above fine is imposed on the defendant.

Punishment of the crime

Defendant

A was the representative director of Defendant B, the purpose of which is the ship processing business, and D was to receive false tax invoices from the companies established by borrowing the business registration name from others.

1. On May 30, 2012, Defendant A received a tax invoice as if he was supplied with goods or services equivalent to KRW 89,254,000 of the supply price, even though he did not receive goods or services from a pre-registered enterprise.

The Defendant received 50 copies of a false tax invoice equivalent to 3,532,782,40 won in total for profit-making purposes, respectively, from the above date to March 31, 2013, in the same manner as the written list of crimes in the attached Table.

2. Defendant (State)B committed each of the offenses against Defendant A, the representative of Defendant, as described in paragraph (1), at each time and place described in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Investigation report (to hear statements from telephones for reference);

1. Application of Acts and subordinate statutes to the tax base return of corporate tax and tax amount, copies of each false tax invoice, copies of purchase sheet, and certificates of deposit records;

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

(a) Defendant A: Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (Concurrent imposition of imprisonment and fine as necessary);

(b) Defendant B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act

1. Defendant B from among concurrent crimes: former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (the provision on restricted aggravation of fines shall not apply, and the amount of fines determined for each crime shall be added up);

1. Defendant A for discretionary mitigation: Articles 53 and 55 (1) 3 and 6 of the Criminal Act;

1. Defendant A at a workhouse: Articles 70 and 69(2) of the Criminal Act;

1. Defendant A: Criminal Act;