However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

On May 24, 2012, the Defendant was sentenced to two years of suspended execution in the Seoul Eastern District Court for the violation of the Financial Investment Services and Capital Markets Act and the judgment became final and conclusive.

The Defendant actually operated the I Co., Ltd., a construction and soil construction business entity at H in Sinpo City.

No person shall submit to the Government a list of total tax invoices by purchaser or seller without supplying goods or services, or with false entries therein.

1. On October 25, 2010 and January 25, 2011, the Defendant reported the value-added tax for the second period of 2010 on the Bapo Tax Office Co., Ltd., Ltd. on January 25, 201, and submitted to J a false entry of the list of tax invoices by customer, as shown in attached Table (1) as if he supplied goods or services equivalent to KRW 2,981,090,90 in total to J, even though he supplied goods or services equivalent to KRW 700,000,000, in total, to Co., Ltd., the Defendant submitted to J a false entry of the list of tax invoices by customer during the second period of 2010, as described in attached Table (1).

2. On October 25, 2010, the Defendant reported a list of total tax invoices by seller to Franchise Co., Ltd. for the second period of 2010 with respect to Franchise Co., Ltd., and submitted a list of total tax invoices by seller on the second period of 2010, 2011, and the list of total tax invoices by seller by seller by seller at the second period of 201, 201, 2011, 2011, with no fact that he was supplied with goods or services from J, even though he was not supplied with the goods or services from J, 200, entered and submitted the list of total tax invoices by seller by seller.

Summary of Evidence

1. Defendant's legal statement;

1. Copy of the interrogation protocol of the prosecution against K; and

1. Investigation report (Attachment to the decision at the time of Es. S. court decision which is the trader), - Court decision; and

1. - A list of total tax invoices by seller;

1. - Tax invoices;

1. - Construction Contract. 1.