On February 7, 2013, the Defendant was sentenced to six months of imprisonment with prison labor for a violation of the Labor Standards Act at the Ulsan District Court, and completed the execution of the sentence at the Ulsan District Court on August 8, 2013, and on August 10, 2016, the Defendant was sentenced to six months of imprisonment with prison labor for a violation of the Punishment of Tax Evaders Act at the Ulsan District Court on August 23, 2017.

From February 6, 2014 to June 16, 2015, the Defendant is a person who has substantially operated the “L” registered under the name of K in Ulsan-guJ.

1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on March 28, 2014, the Defendant issued a false tax invoice of KRW 477,912,000 in total supply value of 33 times from around that time to June 30, 2014, as shown in Appendix I, as if he/she supplied goods or services equivalent to KRW 50,00,000, the value of supply entered as of March 28, 2014 as of March 28, 2014, although he/she did not supply “L” to the “L” office, and issued a false tax invoice of KRW 47,912,00 in total, as shown in Appendix I.

2. No person who submits a list of total tax invoices by customer shall supply goods or services, enter false goods or services under the Value-Added Tax Act, and submit it to the Government;

On July 23, 2014, the Defendant reported the value-added tax for the first period of 2014 regarding the “L” at the office of the “L”, and submitted a total of 1,010,348,364 won in total to the 23 sales offices, including N, as shown in Appendix II, although there was no fact that the Defendant supplied goods or services equivalent to the total of 809,518,364 won, such as N, etc., as listed in Appendix II, the Defendant submitted a list of total tax invoices for each sales office consisting of 1,010,348,364.

3.A false seller.