A and B shall be punished by a fine of KRW 30 million, and the defendant C shall be punished by a fine of KRW 10 million.

Defendant

A. A.

1. Defendant A and B’s co-principal defendants in collusion:

A. On January 25, 201, the Plaintiff submitted a list of total tax invoices by customer, stating as if he/she supplied goods or services worth KRW 250 million in false supply price at a friendly place in the Co., Ltd. from July 1, 2010 to December 31, 201, when filing the return of value-added tax for a period of two years from 558-1, 201, and the return of value-added tax for two years from 2010 to 31, 2010;

(b) submit a list of total tax invoices by seller, stating as if they were supplied with goods or services equivalent to KRW 113 million of supply value, in false on the same date, at the same place, from a stock company’s location;

C. On July 25, 2011, when filing a value-added tax return for the first term portion at the same place, between January 1, 2011 and June 30, 2011, the list of individual tax invoices by seller was submitted, stating as if the taxpayer were to receive goods or services equivalent to KRW 273 million of supply value by fraudulent means from the business located in the company from January 1, 201 to June 30, 201.

2. The Defendant Co., Ltd. (hereinafter “Defendant Co., Ltd.”) did not supply goods or services pursuant to the Value-Added Tax Act or supplied goods or services at the site management and business at the representative of Defendant Co., Ltd. and at the time and at the place specified in paragraph (1). The Defendant Co., Ltd. submitted a false list of total tax invoices by seller and by seller

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation (including accompanying documents);

1. Application of Acts and subordinate statutes to investigation reports (written statements of a corporation and submission of certified transcript of register);

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act, and Article 18 and Article 10 (3) 3 of the Punishment of Tax Evaders Act, and Article 10 (3) 3 of the Punishment of Tax Evaders Act, and Article 10 (3) 3 of the Punishment of Tax Evaders Act, are chosen

1. Aggravation for concurrent crimes;

A. In accordance with the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act, fines under Article 38(1)2 of the Criminal Act are concurrent.