A shall be punished by imprisonment with prison labor for two years and by fine for 120,000,000 won.

Defendant

A fails to pay the above fine; 2.

Defendant

A, on April 7, 2008, established the F Co., Ltd. F (hereinafter referred to as “F”) with the temporary work agency business purposes as its business purposes, and then is currently working as its representative director until now.

No person shall commit an act to submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services under the Value-Added Tax Act by entering it falsely.

Nevertheless, the defendant A conspired with the above defendant,

1. On April 26, 2010, the preliminary return of F’s value-added tax base for the first year of 2010 from Pyeongtaek-si Port located in Pyeongtaek-dong was filed on April 26, 2010: (a) the F entered false information as if he was supplied goods or services equivalent to KRW 851,273,145 of the value of supply during the said period from G to March 31, 2010; (b) the said tax office did not have received the supply of goods or services under the Value-Added Tax Act from G; (c) the F entered false information as if he was supplied with goods or services equivalent to KRW 851,273,145,

2. On July 26, 2010, upon filing a final tax return of F’s value-added tax for the first period of 2010 at the tax office at the same tax office on the same date, the fact is as follows: (a) although F was not supplied with goods or services under the Value-Added Tax Act by G and H between April 1, 2010 and June 30, 2010, the said tax office entered the total tax invoice for individual suppliers in a false manner as if he/she was supplied with goods or services equivalent to KRW 965,48,891, and KRW 568,486,195, and KRW 1,53,935,086, and submitted it to the said tax office;

3. On October 25, 2010, when filing a preliminary return of value-added tax for the second period of 2010 at the said tax office, the fact is that F was supplied with goods or services under the Value-Added Tax Act by G and H between July 1, 2010 and September 30, 2010, even though G and H were not supplied with goods or services under the Value-Added Tax Act, the end is KRW 51,452,170 during the said period on the list of individual tax invoices.