C. A corporation shall be punished by a fine of three million won.

Defendant

Amount equivalent to the above fine to C.

E is the actual representative of Defendant C Co., Ltd. (hereinafter “Defendant C”) in the Ethnju City to “C” on April 5, 2013, and the actual representative of Defendant C Co., Ltd. (hereinafter “Defendant C”).

No one shall issue or receive any tax invoice under the Value-Added Tax Act without supplying goods or services for profit, and shall submit to the Government a list of total tax invoices by seller and by seller entered false details.

1. On March 2, 2012, E issued or received a tax invoice of an amount equivalent to KRW 2,472,621,070, in total, 61 times from that time until December 31, 2012, including a tax invoice of an amount equivalent to KRW 54 million, as if he/she provided software development services to Trilasm Co., Ltd., without having supplied goods or services.

2. On April 10, 2012, E submitted to the tax official a list of individual tax invoices by seller, stating in falsity the value of 195 million won as if he was supplied with goods or services, when filing a preliminary return of value-added tax for the first year of 2012 from the Goyang-gu, Goyang-si. In spite of the absence of any fact that he was supplied with goods or services by Onet Korea, E submitted to the tax official a list of individual tax invoices by seller, stating in falsity the supply price of goods or services.

3. On July 16, 2012, E filed the final return of value-added tax for the first period of 2012 from the above Goyang book and submitted to a tax official a list of individual tax invoices by seller, stating in falsity the total value of supply as if they were supplied with goods or services, despite the absence of the fact that they were supplied with goods or services from Ornet Korea Co., Ltd. and H.

As a result, E issues a false tax invoice equivalent to the total amount of KRW 3,545,721,070 without supplying or being supplied with goods or services for profit.