[Criminal Power] On May 25, 2012, the Defendant was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Evaders Act by the Seoul Northern District Court on the same year.

6.2.A final and conclusive judgment.

【Criminal Facts】

The Defendant operated D from September 30, 2010 to June 21, 2012 from Dongdaemun-gu Seoul Metropolitan Government to September 30, 2010, and committed an act of “data” under the name of the Defendant, such as issuing a false sales tax invoice in the name of the said company and selling it to the company requiring it.

1. Submission of a list of false tax invoices, February 2010;

A. On January 25, 2011, the Defendant submitted a false list of total tax invoices with the effect that he/she supplied goods or services equivalent to KRW 362,550,000 to Multiururur (ju) even though he/she did not have supplied goods or services, at the Dongdaemun-gu Seoul Metropolitan Government, and at the same time reported the value-added tax on D 2010.

B. The Defendant who falsely submitted the list of total tax invoices by customer is above A.

In 2010, when filing a return of value-added tax on D at the time, place, and D, it submitted a false list of total tax invoices with the content that the goods or services equivalent to KRW 206,000,000, tax invoice of KRW 70,000, and KRW 79,000,000, tax invoice of KRW 79,000,000, total tax invoice of KRW 355,000,000, were supplied to E, although there was no fact that the goods or services were supplied.

2. On July 25, 2011, the Defendant submitted a false tax invoice by false buyer by false means on or around July 25, 2011, the Defendant reported the value-added tax for D in the Eastwest, and for D in the first half of 2011 on July 201, the fact is equivalent to KRW 122,40,000 for each tax invoice to the Multiururury (ju) even though there was no provision of goods or services, and the fact is equivalent to KRW 15,00,000 for each tax invoice to F, and KRW 145,60,000 for each tax invoice to G.