A Imprisonment of one year and six months and fine of 500,000,000 won, and Defendant B shall be punished by imprisonment of six months, respectively.

Defendant

A.

[criminal record] On December 24, 2014, Defendant A was sentenced to one year of imprisonment with prison labor for a violation of the Punishment of Tax Offenses Act at the Incheon District Court, and the said judgment became final and conclusive on January 1, 2015.

[2] Defendant A was the representative director of “F” in Nam-gu Incheon Metropolitan City from May 15, 2006 to November 5, 2013.

No person shall submit to the Government a sum table of accounts of separate taxes by customer or purchaser with false entries, without supplying or receiving goods or services.

1. Defendant A received goods or services equivalent to KRW 1,016,056,00, even though he/she did not receive goods or services from eight enterprises, including G, for the purpose of profit-making, at the Incheon Tax Office located around April 23, 2012, or at the first value added tax return in January 2012.

A sum table of the separate tax invoices of the purchaser with false entries was submitted to the above tax office.

2. Defendant A received goods or services equivalent to KRW 1,140,095,000, in spite of the fact that he/she received goods or services from seven enterprises, including G, for profit-making purposes, at the Incheon Tax Office located around July 24, 2012, while filing a report of value added tax in January 2012.

A sum table of the separate tax invoices of the purchaser with false entries was submitted to the above tax office.

3. Defendant A received goods or services equivalent to KRW 874,119,000, even though he/she did not receive goods or services from six enterprises, including G, for the purpose of profit-making, at the Incheon Tax Office located around October 23, 2012, and at the Incheon Tax Office in 2012, even though he/she received the supply of goods or services for profit-making purposes.

A sum table of the separate tax invoices of the purchaser with false entries was submitted to the above tax office.

4. Defendant A, at the Incheon Tax Office located around January 20, 2013, and at the Incheon Tax Office on February 2012, 2012, received goods or services from five enterprises, including G, for profit-making purposes, and received goods or services equivalent to KRW 477,257,00.