A shall be punished by imprisonment with prison labor for six months, and by a fine of eight million won for Defendant B.

However, the defendant A.

1. Defendant A

A. A. Around July 22, 2011, the Defendant related to the value-added tax in the first half of the year 2011: (a) filed a return of value-added tax on the first half of the year 201 with respect to Company B in Seosan-dong 647, Seosan-si; (b) the Defendant entered a false list of total tax invoices by seller as if he/she supplied goods or services in the E hotel without completing the supply of goods or services to the E hotel; and (c) the Defendant submitted a false list of total tax invoices by seller as if he/she supplied goods or services in the aggregate amount of KRW 1,076,160,000 to the Government, and submitted a false list of total tax invoices by seller to the Government, as if he/she was supplied with goods or services in the aggregate amount of KRW 60,275,000,000, as stated in the attached list of crimes, including falsely entered the list of total tax invoices by seller in the Government.

B. On January 25, 2012, the Defendant involved in the second half-yearly Value-Added Tax in 2011 reported the second half-yearly Value-Added Tax on Company B in the 2011 in the 2011, the Defendant entered and submits to the Government a false list of total tax invoices by seller as if he/she supplied goods or services equivalent to KRW 273,840,000 in total value without supplying goods or services to the E hotel, and 2) the fact that: (a) the Defendant submitted to the Government a false list of total tax invoices by seller as if he/she was supplied with goods or services from F; (b) provided goods or services equivalent to KRW 38,592,00 in total without being supplied with goods or services from F; and (c) submitted to the Government a false list of total tax invoices by seller as shown in attached Table 2, including the supply value of goods or services.