A Imprisonment for 10 months, Defendant B’s imprisonment for 10 months and fine for 30,000,000 won, and Defendant C’s corporation shall be punished.

Defendant A actually operated C (the change from Gangseo-gu to January 1, 2012) from Busan to Busan, to January 2, 2012, 2012, Defendant A is the representative director of Defendant C from January 2, 2012.

Defendant

B is a person who worked for C and C from around 2006 to June 2013, and was a general manager of the business, such as transaction management of the above companies, and tax returns related to the issuance and receipt of tax invoices.

No aggregate table of tax invoices by seller and by seller under the Value-Added Tax Act shall be entered in falsity and submitted to the Government, and no aggregate table of tax invoices by seller and by seller shall be submitted to the Government without being supplied with or being supplied with any goods or services,

1. Joint criminal conduct by Defendant A and Defendant B

A. On July 26, 2010, the Defendants conspired to submit a list of total tax invoices by customer in excess of the company, and filed a final return of value-added tax for the year 1, 2010 at Seosan Tax Office located in Seosan, Seo-gu, Busan, Seo-gu, Busan. In fact, the Defendants submitted a list of total tax invoices by customer, as if they supplied the goods equivalent to KRW 45,20,323, the supply price of KRW 7,465,563, and submitted a false list of total tax invoices by customer from around that time until January 2013, as shown in the list of crimes (1) and (2) of the attached Table.

B. From July 26, 2010 to January 2013, the Defendants conspired to submit a list of total tax invoices by customer, and filed a final return of value-added tax for the first period of 2010 in Seosan Tax Office at the above Seosan Tax Office on July 26, 2010, even though there was no fact that they supplied goods, etc. to I, the Defendants stated a false list of total tax invoices by customer as if they were supplied goods equivalent to KRW 10,876,018.