When the defendant does not pay the above fine, 100,000 won.

The defendant is the actual operator of the LAB.

1. Around October 31, 2015, the Defendant, at the office of a stock company located in Gwangju-gu, Gwangju-gu, changed the electronic tax invoice issued by D in the name of D, which is a private document concerning the verification of fact, by transmitting the electronic tax invoice (the supplier: B, approval number: E, date of preparation: October 31, 2015) to a computer by e-mail and then printing the “626,500 won” to “1,795,000 won” to “1,795,000 won for the supply of safety products”.

2. On December 2, 2015, the Defendant submitted to the public official in charge, along with a false statement of the use of safety management expenses, in which the electronic tax invoice altered as stated in the above 1. paragraph from the accounting information and accounting division of the Dong-gu Office in Gwangju-gu, Gwangju-gu, and the Defendant exercised it by receiving KRW 1,795,000 from the Dong-gu, Gwangju-gu, to the F account (Account Number: G) of the KB, and acquired it as the industrial safety and health management expenses.

3. On November 30, 2015, the Defendant changed the electronic tax invoice in the name of the Dispute Resolution D, which is a private document, by converting the value of the safety product supply into “4,438,000 won” and printing it into “4,438,00 won”, which is a private document of the Dispute Resolution D, for the purpose of exercising, by transmitting the electronic tax invoice issued by the Dispute Resolution D and the supplier (the supplier: B and the approval number: H and the date of preparation, November 30, 2015) to “4,438,000 won.”

4. On December 18, 2015, the Defendant: (a) entered and printed out the electronic tax invoice form in the name of “K”, “2,965,000 won”, “2,965,000 won”, and “18, 2015,” in the name of “B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B-B

4. The Defendant is the Dong-gu Office of Gwangju around December 18, 2015.