A Imprisonment for one year, and Defendant B shall be punished by a fine of 200,000,000 won, respectively.

However, the defendant A.

Defendant

A is the representative director of corporation B, and the defendant corporation B is a corporation established for the purpose of electrical construction and cable wholesale business.

1. Defendant A

A. The Defendant received false purchase tax invoices, around June 30, 2007, issued 160 copies of the tax invoice containing a false amount of KRW 2,821,852,441, as shown in the separate sheet of crime (1) from around December 30, 2009, on the following grounds: (a) even though the Defendant did not receive goods or services equivalent to KRW 62,493,569, from Taeyang-gu Etash 613, and (b) did not receive goods or services equivalent to KRW 62,49,000,000,000,000,000,000,000 won from Taeyang-gu, Sungnam-si; and (c) the Defendant received false tax invoices from Taeyang-si, Inc. (1).

B. From January 1, 2007 to March 31, 2007, the Defendant evaded value-added tax after receiving false data on purchase amounting to KRW 343,359,091 from B’s office and making a false statement in the tax-related account book, based on which the Defendant reported the scheduled amount of value-added tax base and the estimated amount of value-added tax for the first time in April 2007 from Sungnam Tax Office around April 26, 2007 and being exempted from value-added tax amounting to KRW 34,335,909 due to the expiration of the payment period from July 26, 2007, as stated in the list of crimes (2) from around that time to January 26, 2010, the Defendant evaded the total amount of tax evasion as stated in the list of crimes (attached Form 2).

Accordingly, the Defendant evaded the value-added tax by fraud or other illegal means.

C. Around March 2008, the Defendant evaded corporate tax amounting to KRW 262,010,145 by including false purchase data equivalent to KRW 1,803,645,455 for the business year of 2007 in the same manner as that of the above paragraph (2) while filing a final return of corporate tax at Sungnam Tax Office, and following the lapse of the payment deadline on April 1, 2008.