Defendant

A shall be punished by imprisonment with prison labor for eight months, by a fine of twenty million won for the defendant corporation B.

However, the defendant A.

Punishment of the crime

1. Defendant A is the representative director of “B” corporation in Southyang-si E. A.

On April 25, 2014, the Defendant submitted a false list of total tax invoice for false buyer: (a) on February 1, 2014, the fact was that B Co., Ltd. supplied goods to EPS Co., Ltd. from February 1, 2014 to March 31, 2014; (b) during the said period, the Defendant submitted a false list of total supply values of goods equivalent to KRW 83,450,000 for each seller, as if he supplied goods to the said company.

B. On April 25, 2014, the Defendant submitted a false list of total tax invoices by seller, stating in falsity the details of the supply price by seller, as if he/she received goods equivalent to KRW 384,00,000 from the above company during the said period, although he/she did not receive goods from B from the Receiving Panel from February 1, 2014 to March 31, 2014.

C. On April 25, 2014, the Defendant submitted a false list of total tax invoices by seller. The Defendant submitted a false list of total tax invoices by seller on January 2014, 2014, stating the false list of total tax invoices by seller, even though B had not been supplied goods from the relevant firm from February 1, 2014 to March 31, 2014.

2. Defendant B is a corporation established for the purpose of electrical construction business.

The above A, the representative director of the defendant, submitted one copy of the list of total tax invoices by buyer, the list of total tax invoices by seller, and the list of total tax invoices by seller prepared falsely in connection with the defendant's business at the date and place listed in paragraph

Summary of Evidence

1. Defendant A’s legal statement

1. A written accusation;

1. Value-added tax for general taxable persons: