However, each of the above two years from the date this judgment became final and conclusive is against the Defendants.

[criminal power] On June 29, 2018, Defendant A was sentenced to a suspended sentence of two years in October due to a violation of the Punishment of Tax Evaders Act by the Seoul Western District Court on July 7, 2018, and the judgment became final and conclusive on July 7, 2018.

【Criminal Facts】

1. On September 1, 2015, Defendant A issued a false electronic sales tax invoice equivalent to KRW 664,360,000, total supply value of 11 times in total, as indicated in Table 1 of the Crimes List, when Defendant A supplied services equivalent to KRW 66,50,00,000, even though Defendant D had not supplied goods or services to E, as if it supplied services to E., and around that time, Defendant A issued false electronic sales tax invoice equivalent to KRW 664,360,00,000, in total, as indicated in Table 1 of the Crimes List.

2. On November 14, 2014, Defendant B issued a false electronic tax invoice in total nine times, as indicated in the list of crimes (attached Form) from around that time until November 5, 2015, as if the supply price was supplied by D Co., Ltd. with the services equivalent to KRW 330,500,000, although the supply price was not the fact that D Co., Ltd. supplied the goods or services to F., Ltd., and as such, Defendant B issued a false electronic tax invoice in total amounting to KRW 612,030,000,000, in total, as indicated in the list of crimes (attached Form 2).

Summary of Evidence

1. Defendants’ legal statement

1. A written accusation, a protocol to supplement criminal investigation, and an electronic tax invoice;

1. Previous records: Application of Acts and subordinate statutes to inquiry reports, such as criminal records, and investigation reports (report accompanied by a copy of judgment);

1. Relevant provisions concerning the facts constituting the crime: Punishment of Tax Evaders Act (Optional to imprisonment) Article 10 (3) 1 of the Punishment of Tax Evaders Act;

1. Handling concurrent crimes (Defendant A): The latter part of Article 37 and the main sentence of Article 39 (1) of the Criminal Act;

1. Suspension of execution (the defendants): Article 62 (1) of the Criminal Act;

1. Order to provide community service: Reasons for sentencing under Article 62-2 (1) of the Criminal Act and Article 59 of the Act on Probation, etc.;

1. The scope of punishment by law: Imprisonment with prison labor for not more than three years;

2. Application of the sentencing criteria;