If the defendant does not pay the above fine, KRW 100,000.

On July 4, 2013, the Defendant was sentenced to imprisonment with prison labor for a violation of the Illegal Check Control Act at the Busan District Court on July 4, 2013, and the judgment became final and conclusive on July 12, 2013.

1. The Defendant received false purchase tax invoices: (a) around August 10, 201, at the office D office of the Defendant’s management company located in Busan Metropolitan Government C and 6; and (b) even though D was not supplied goods or services from Do Co., Ltd., the Defendant was issued one falsified purchase tax invoice amounting to KRW 21,50,000 from Do Co., Ltd.; and (c) from that time until September 20, 201, at least six copies of false purchase tax invoices amounting to the total supply value of KRW 176,320,000, as shown in attached Table (1) were issued from September 20, 201.

2. On July 31, 2011, the Defendant issued false sales tax invoices at D offices listed in paragraph (1) of this Article, and the fact is not true that D Co., Ltd. supplied goods or services to E. However, from September 30, 201 to September 30, 201, the Defendant issued 13 copies of false sales tax invoices in total equivalent to KRW 194,329,272 in value of supply via 13 times, including issuance of one false sales tax invoice equivalent to KRW 5,26,00, in E’s supply value, from September 30, 201.

Summary of Evidence

1. Defendant's legal statement;

1. Report on the result of investigation and trading order;

1. An electronic return of value-added tax and a list of tax invoices;

1. A list of total tax invoices by customer and a list of total tax invoices by customer;

1. Each purchase tax invoice, each sales tax invoice;

1. Previous convictions in judgment: To apply the printed and printed materials of the Konet case search, and the copies of each judgment;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the selection of punishment;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, Article 37 (1) 2 of the Criminal Act and Article 38 (1) 2 of the Criminal Act shall apply in accordance with the Punishment of Tax Offenses Act, Article 20 of the Punishment of Tax Evaders Act;