Defendants shall be punished by a fine of three million won each.

Defendant

If A does not pay the above fine, 100,000.

Punishment of the crime

Defendant

A is the representative director of "B" corporation on the branch of the Seocho-gu Seoul Metropolitan Government D Building, and the defendant B is a corporation with the purpose of planning and producing performances and acting as an agent.

1. On December 30, 201, Defendant A received a false tax invoice of KRW 330 million in supply value under the Value-Added Tax Act, as if he was supplied goods or services equivalent to KRW 330 million in spite of the fact that he had not received goods or services from E companies, at the office B located on the branch of the Seocho-gu Seoul Metropolitan Government D Building.

2. The Defendant Company B was issued a false tax invoice of KRW 330 million in the value of supply under the Value-Added Tax Act with respect to the Defendant’s business at the same date, time, place, and place as set forth in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. The prosecutor's statement concerning the F;

1. The application of Acts and subordinate statutes to a accusation, processing tax invoice, and a report on completion of investigation by a criminal suspect;

1. Article applicable to criminal facts;

(a) Defendant A: Article 10(3)1 of the Punishment of Tax Evaders Act; and the selection of fines;

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

1. Defendant A with detention in the workhouse: The supply price of the tax invoice issued by Defendant A with a false reason for sentencing under Articles 70 and 69(2) of the Criminal Act is not specified, but there are some circumstances that may be taken into account the circumstances leading to the instant crime, and the false tax invoice is only one sheet, and the fact that Defendant A voluntarily files a revised return, etc. shall be determined as per the order.