Punishments against A shall be punished by a fine of KRW 15,00,000, and a fine of KRW 30,000,000 against Defendant B.

Defendant

A is the representative director of the defendant B corporation in Songpa-gu Seoul Metropolitan Government D and the second floor from June 25, 2007, and the defendant B corporation is a corporation with the purpose of acquiring a company and consulting business for merger.

1. Defendant A

A. On April 8, 2009, the Defendant issued a tax invoice under the Value-Added Tax Act stating the date of issuance, “B Co., Ltd.”, “B Co., Ltd.,” “B” as if it supplied services to “Namyang Construction Co., Ltd.,” “B,” “Person B,” “Nam Namyang Construction,” and “30 million won” as if it were supplied with services.

B. On June 11, 2009, the Defendant issued a tax invoice under the Value-Added Tax Act stating “B Co., Ltd.,” “B Co., Ltd.,” “F, Jun. 11, 2009,” “supplyer B,” “Co., Ltd.,” “Co., Ltd.,” “Co., Ltd.,” and “Co., Ltd.,” “Tyang Comprehensive Construction” and “100,000,000 won” as the date of issuance as if the Defendant supplied services

C. On May 24, 2010, the Defendant issued a tax invoice under the Value-Added Tax Act stating “B Co., Ltd.”, “B Co., Ltd.”, “B” as if it provided services to the “S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-

On November 25, 2009, the Defendant issued a tax invoice under the Value-Added Tax Act stating the date of issuance, “B Co., Ltd.”, “B,” “B,” “P,” “P,” “P,” “P,” and “74,000,000 won,” as if the Defendant provided services to “B,” “B,” and “B,” respectively.

2. Defendant B, a representative director, issued a false tax invoice under the Value-Added Tax Act with respect to the Defendant’s business at the above time and place.