Defendants shall be punished by a fine of KRW 10,000,000.

Defendant

If A does not pay the above fine, it shall be 100.

Punishment of the crime

Defendant

A is a representative director of S Co., Ltd., a corporation established for the purpose of manufacturing industrial lifts in G in the Gyeonggi Ethrification, and S Co., Ltd is a corporation established for the above purpose.

1. Defendant A

(a) No person shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

On April 1, 201, 201, the Defendant received a tax invoice of KRW 100 million from the “E” to the “E”, on May 20, 201, a tax invoice of KRW 150,000,000 for the services of the Library Corporation, and on June 24, 2011, a tax invoice of KRW 150,000,000,000,000,000,000,000,000,000 won for each of the services for installing container lifts.

However, the Defendant did not receive service from “E”.

Accordingly, the Defendant was issued a tax invoice under the Value-Added Tax Act without being supplied with the service.

B. On July 11, 2011, the Defendant: (a) filed a final return on the value added to the Suwon-gu Suwon-si, 201, the Defendant: (b) received services of KRW 400 million in total of the value of supply from “E” although the Defendant did not receive services of KRW 400 million in total; and (c) submitted a false list of the total value of the total tax invoice by entering the same in a false manner to the public official in charge.

2. The Defendant S Co., Ltd. submitted to the public official in charge one copy of the total tax invoice by customer stating that A, the representative director, was issued with a false entry of the tax invoice as stated in Paragraph 1 at the time and place specified in Paragraph 1.

Summary of Evidence

1. The defendant A's partial statement

1. A written accusation and accompanying documents (a report on closure of investigation and tax invoice);

1. Each investigation report (in relation to the delivery by mail, such as details of deposits of suspects) and related cases.