A A shall be punished by a fine of KRW 20,000,000, and a fine of KRW 15,000,000, respectively.

Defendant

A above.

Defendant

A is the representative director of other fish sales chain B(State), and the defendant B(State) is a corporation established for the purpose of the other fish wholesale sales business.

1. Defendant A

(a) No person shall make a false entry in the list of total tax invoices by seller or seller without supplying goods or services under the Value-Added Tax Act and submit it to the Government;

Nevertheless, on July 25, 2009, the Defendant reported the value-added tax for the first period of 2009 from the Seodaemun Island, and submitted a false entry of the list of the tax invoices by customer, as if he sold 13,000,000 won, even though he did not have sold other terms to C.

In addition, from January 26, 2012 to January 26, 2012, the Defendant entered and submitted a list of total tax invoices by customer, as shown in attached Table 1, as if the Defendant supplied goods or services equivalent to KRW 2,317,776,00.

(b) No person to prepare and issue the tax invoices under the Value-Added Tax Act, and the person to submit a list of total tax invoices by customer to the Government, shall submit a false list of total tax invoices by customer;

Nevertheless, on July 25, 2009, the Defendant submitted a list of total tax invoices by customer, which entered excessively the value of supply, as if he sold other terms equivalent to KRW 3,636,00,00, compared to those actually sold other terms in D, when filing a return of value-added tax on the first of the year 2009 from the Seodaemun Tax Office.

In addition, from January 26, 2012 to January 26, 2012, the Defendant submitted a list of total tax invoices by customer, which entered excessively the supply value, as if it sold more than 391,049,273 won as listed in the attached Table 2.

(c) Persons to prepare and issue tax invoices under the Value-Added Tax Act, and those to submit to the Government a list of total tax invoices by customer;