A shall be punished by a fine for negligence of KRW 7,000,000, and by a fine of KRW 3,000,000.

Defendant

A above.

Defendant

A Co., Ltd. is a corporation established for the purpose of the business of manufacturing lecture pipes located in D at the time of racing, and Defendant A is the representative director of Defendant B.

1. Defendant A

A. A. Around July 31, 2013, the Defendant issued one copy of the sales tax invoice in an amount equivalent to KRW 310,002,510 as if he/she supplied the pipes equivalent to KRW 251,841,939, and the Defendant issued five copies of the sales tax invoice in an amount equivalent to KRW 58,160,571, as if he/she supplied the pipes in an amount equivalent to KRW 58,571, while the Defendant supplied the pipes in an amount equivalent to KRW 251,841,939, in a stock company B office. From that time, from that time to December 31, 2013, he/she issued five copies of the sales tax invoice in an amount equivalent to KRW 508,136,356, as shown in Appendix I, as in Appendix I. < Amended by Presidential Decree No. 2488, Sep. 31, 2013>

B. On July 31, 2013, the Defendant issued a false tax invoice: (a) around July 31, 2013, the Defendant was issued one purchase tax invoice amounting to KRW 295,00,630 of the supply value, which was recorded falsely as if he were supplied with steel products equivalent to KRW 247,853,530,00, which were written in collusion with NAE, despite the fact that the Defendant was supplied with only steel products equivalent to KRW 247,147,53,530; and (b) from that time until December 31, 2013, the Defendant was issued five copies of the supply value, which was written in collusion with NAE, which was written in an aggregate of KRW 510,390,290, which was written in the attached Table II, as stated in the attached Table II, from that time to December 31, 2013.

2. The Defendant B, a representative director, issued a sales tax invoice stating false supply value by withdrawing the supply value as above at the above date, time, and place of the Defendant’s business, and entered false matters in writing.