A Imprisonment with prison labor for eight months and fines for 12 million won, and Defendant B shall be punished by imprisonment with prison labor for eight months.

Defendant

A above.

1. They shall not receive or issue a tax invoice without being supplied with or being provided with the goods or services under the Value-Added Tax Act, or shall not arrange or mediate the acts of submitting the sales and purchase tax invoice to the Government by entering it in falsity;

Nevertheless, on April 23, 2010, in order for the Defendants to obtain a large amount of loans from (i) the actual representative of (ii) H and J companies at places below Busan on or below Busan, the sales should be unfilled; (iii) the Defendants issued false sales tax invoices to the above I or issued false purchase tax invoices; and (iv) upon request, I consented to I; and (v) the Defendants had I supply goods or services in the aggregate amount of KRW 200,006,00,000 as if they were supplied with goods or services from (ju) K and J companies, without being supplied with goods or services from (ju) L, and (iv) the Defendants appears to have falsely entered the total amount of supply value of KRW 199,00,000,000 in the indictment No. 200,000,000, and submitted 2000,0000,000,000 won through the 200,000,000,000.

(No. 54 pages 54) as described in ..., the actual operator R of (1,657,917,960 won in total over seven times in total, submitted to the Government a false list of total tax invoices and five false list of total tax invoices to the Government.

The Defendants conspired with each other.