A Imprisonment with prison labor and fines of KRW 750,000,000 shall be punished by a fine of KRW 180,000,000.

Defendant

A operates a stock company B from July 15, 2006, and Defendant B is a company established for the purpose of manufacturing steel materials and sells automobile parts (raw materials).

No person shall deliver or receive tax invoices without supplying goods or services pursuant to the provisions of the Value-Added Tax Act.

1. On December 3, 2014, Defendant A issued a false tax invoice, which is the supply value of KRW 412,400,000 (in light of the list of attached crimes, “415,524,000” as stated in the indictment, even though the supply of goods or services to LA in Yeongdeungpo-gu Seoul Metropolitan Government D Building, Inc., Ltd., was not a fact that goods or services were supplied to LA, Defendant A around December 3, 2014.

On December 5, 2014, the Defendant received false tax invoices which constitute the supply price of goods or services from the U.S. trading company, even though the Defendant had not received goods or services from the U.S. trading company at the same place.

In addition, the Defendant: (a) from December 5, 2014 to December 29, 2014 (in light of the entries in the list of crimes attached hereto, the “.................” recorded in the indictment was issued a false tax invoice for the total amount of KRW 1,613,636,362 on four occasions; and (b) from October 24, 2014 to December 26, 2014, the Defendant issued a false tax invoice for the total amount of KRW 1,613,636,362 as stated in the indictment; and (c) from October 24, 2014 (in light of the list of crimes attached hereto, “...........,” recorded in the indictment was a clerical error) to December 26, 2014; (d) from December 19, 2014 to December 26, 2014.

Accordingly, the Defendant issued or received false tax invoices equivalent to KRW 3,516,621,79 in total supply value for profit-making purposes.

2. Defendant B Co., Ltd. (hereinafter “Defendant Company”) is the same date, time and place as set forth in paragraph 1, and as set forth in [Attachment A] Nos. 1 through 12 in relation to the Defendant Company’s business.