On February 18, 2014, the Defendant was sentenced to ten months of imprisonment for fraud, etc. in the Suwon District Court’s Ansan Branch, and the said judgment became final and conclusive on July 24, 2014.

The Defendant, along with C, collected fees equivalent to 5% of the value of supply by issuing a false tax invoice in operating D and E.

1. Submission of a false list by buyer;

A. On October 25, 2012, the Defendant, in collusion with C, submitted to the Government a list of total tax invoices by the seller, including the electronic tax invoices entered in “F,” and “F,” 220,000,000,000 in the column for business registration number of the recipient,” as shown in the attached Table 1, when submitting the list of total tax invoices by buyer on February 1, 2010 (from July 1, 2012 to September 30, 2012). However, even though D had not supplied goods or services to F, the Defendant submitted to the Government a list of total tax invoices by the seller, including the electronic tax invoices entered in “G,” and the trade name of the recipient.

B. Around January 25, 2013, the Defendant, in collusion with C, submitted a list of the total tax invoices by sales place, as of February 2012, 2012 (from October 1, 2012 to December 31, 2012), and there was no fact that D supplied goods or services to H, the Defendant submitted to the Government a list of the total tax invoices by sales place, including the electronic tax invoices in total amount of KRW 592,309,182, as indicated in the attached Table 2, including the electronic tax invoices in the “H” and the “H” and the “11,00,000,000” in the “value column by sales place” in the business registration number column of the recipient.

2. The Defendant who issues and receives a false tax invoice in collusion with C shall be a person who receives the supply of goods or services to D, a stock company around November 28, 2012, although there is no fact that E provided goods or services to D.