Defendant

A does not pay the above fine.

Defendant

A is the representative director D'D', and Defendant B is the director of the above company in Dongdaemun-gu Seoul.

1. On January 6, 2015, the Defendants conspired to receive false tax invoices, and received or delivered a false tax invoice equivalent to the total value of 2,788,68,572 won, including that of supply of goods or services equivalent to KRW 183,407,272, from the time of June 30, 2015, in the absence of the fact that they supplied goods or services under the Value-Added Tax Act, at the 16th (main) office of the Seocho-gu Seoul Metropolitan Government E-building on January 6, 2015, including that of supply of goods or services equivalent to KRW 183,407,272.

2. On July 25, 2015, the Defendants conspired to submit a list of total tax invoices by customer, and filed a final return on the amount of value-added tax for the first time in the Dongdaemun-gu Seoul Metropolitan Government on the said D on July 25, 2015, the Defendants submitted to the said tax office the false list of total tax invoices by customer, including the false list of total amount of KRW 1,371,543,506, as shown in Appendix II, as if they were to have supplied goods or services equivalent to the said amount, although there was no fact that they supplied goods or services in the note D from the above D to the amount of KRW 381,609,000, value-added tax for the first time in the year 2015.

3. On July 25, 2015, the Defendants conspired to submit a list of total tax invoices by customer entering false items, and make a final return on the amount of value-added tax for the first period of January 2015 with respect to the said D, and the Defendants falsely enter the amount equivalent to KRW 1,417,126,066 in the list of the list of the crimes in addition to the false list of the total tax invoices as if they were supplied with the goods or services equivalent to the amount of KRW 1,071,765,634, although they were not supplied with the goods or services from the Note F.