A Imprisonment of one year and six months, fine of 900,000,000 won, and fine of 10,000,000 won for Defendant Company B.

Defendant

A is the operator of B (business registration number D) and the representative director of Defendant B (business registration number E), and Defendant B is a corporation for the purpose of collecting and selling non-ferrous metals.

1. In order to issue a false sales tax invoice upon request of a customer for the benefit of the business, Defendant A had the intention to acquire unjust profits by receiving false sales tax invoice from another customer in order to deduct the input tax amount.

B-Related crimes 1) On January 25, 2011, the Defendant submitted a list of total tax invoices by seller and by seller on February 2010, 201, when filing a final return of value-added tax on February 25, 2010 on the remaining Incheon Nam-gu, Incheon, 548 at the reduction of 548, and supplied goods or services to three other companies. Despite the fact that there was no supply of goods or services from G and one other company, the Defendant supplied goods or services in total at KRW 608,740,612 as shown in the attached Table 1, or submitted a false list of total tax invoices by seller and by seller to the public official in charge of the supply of goods or services as shown in the attached Table 1, although the Defendant did not submit a list of total tax invoices by seller and by seller on July 25, 2011, to the public official in charge of the supply of goods or services by seller or by seller from 2011 to 378 others.

3. On January 25, 2012, the Defendant submitted a list of total tax invoices by seller and seller on February 2, 201 to B from the Nam-gu Incheon, Nam-gu, Incheon, 548.