If the defendant does not pay the above fine, KRW 100,000.

[criminal power] On September 23, 2016, the Defendant was sentenced to a suspended sentence of two years for a crime of fraud at the District Court of Jung-gu on September 23, 2016, and the said judgment became final and conclusive on October 1, 2016.

【Criminal Facts】

The Defendant is a person who operates the Electronic Parts Manufacturing Business Co., Ltd. (hereinafter referred to as “C”) from January 17, 2005 to January 17, 2005.

1. No person who has received a tax invoice without being supplied with goods or services shall be issued a tax invoice under the Value-Added Tax Act without being supplied with such goods or services;

A. On July 10, 2014, the Defendant was issued a false tax invoice as if he was supplied with goods or services equivalent to KRW 101,475,000 from the supply value of E, even though C was not supplied goods or services from E (hereinafter “E”) in fact at the above C office by C (hereinafter “E”).

B. Around November 3, 2014, the Defendant was issued a false tax invoice as if he was supplied goods or services equivalent to KRW 320,000,000 of the supply value from E without being supplied goods or services by C from E of its operation, in fact, at the above C office.

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

On June 30, 2013, the Defendant issued a false tax invoice as if C supplied goods or services equivalent to KRW 79,853,000 of the supply value from G, even though C did not supply goods or services to G (hereinafter “G”) in fact at the above C office.

Summary of Evidence

1. Legal statement of witness F;

1. Partial statement of each prosecutor's protocol of examination of the defendant against the defendant;

1. The police statement of H;

1. A report on investigation into value-added tax and a report on the conclusion of a credit rating company;