A shall be punished by a fine of KRW 10,000,00,000,00 for eight months of imprisonment for Defendant B.

However, the defendant A.

[Status of the Defendants] Defendant A is the representative director of Company B established for the purpose of construction business, etc., and Defendant B is the company established for the purpose of construction business, etc.

[Criminal facts]

1. Defendant A

A. On September 20, 2013, the Defendant issued a false statement of tax invoice by appropriating an excessive amount of KRW 16,536,765,00 for the supply price to the first-person industrial development at the office of the said stock company B, and issuing a false statement of tax invoice in the same manner as if he/she supplied the goods equivalent to KRW 71,797,740 for the supply price, as well as by appropriating an excessive amount of KRW 14,046,232, such as the previous statement of crime (1) in the same manner as before June 30, 2014.

B. On August 31, 201, the Defendant received a false statement of tax amount, including the issuance of the tax invoice stating as if he was supplied with the goods equivalent to KRW 76,865,00 from D’s supply price, by appropriating an excessive amount of KRW 55,926,00 from D’s (ju) representative E at the above office B Co., Ltd., Ltd., and then 10 copies of the false statement of tax invoice was issued from September 30, 2014, by appropriating an excessive amount of KRW 271,29,851 as shown in the list of crimes in the attached Table (2).

(c)

On June 30, 2011, the Defendant issued a false tax invoice of KRW 160,835,000 in the supply price as if he/she supplied goods or services to the above corporation B office (ju) in the same manner, and issued a false tax invoice of KRW 584,851,974 in total seven times from that time until March 31, 2014, such as the list of crimes in the attached Form (3).

(d)

On June 30, 201, the Defendant received a false tax invoice as if he received the supply of goods or services from D even though he did not receive any goods or services from D.