On April 26, 2012, the Defendant was sentenced to six months of imprisonment for fraud at the Incheon District Court, and the enforcement of the sentence was terminated at the Incheon Detention House on November 18, 2012.

1. The Defendant for the violation of the Punishment of Tax Evaders Act due to the issuance of false tax invoices is a person operating C in the Gu of Ansan-si.

No tax invoice under tax-related Acts for added value shall be issued without supplying or receiving goods or services.

A. On December 29, 2012, the Defendant issued a false tax invoice stating the value of the supply as KRW 150,000,000, to D, even though there was no fact that goods or services were supplied to D in the above C office.

B. Around December 31, 2012, the Defendant issued a false tax invoice stating the supply price of the goods or services to C, and the supplier to E, a person who receives the supply, the supply price of which is KRW 89,50,000, to E, even though there was no fact that the goods or services were supplied to E.

(c)

On December 31, 2012, the Defendant issued a false tax invoice stating the supplier C, the supplied price of which is KRW 22,000,000, to E, even though there was no fact that the goods or services were supplied to E in fact at the above C office.

(d)

On February 28, 2013, the Defendant issued to the above C Office a false tax invoice stating the supply value of KRW 54,400,000, to the General Construction Co., Ltd. (State) although the Defendant did not supply goods or services to the General Construction Co., Ltd. (State), the Defendant issued a false tax invoice stating the supply value of KRW 54,40,00.

E. On December 20, 2013, the Defendant issued F a false tax invoice stating the supplier as C, the supplier as F, and the supply price as KRW 150,000,000, although the fact at the above C office was not a fact that goods or services were supplied to F.

F. The Defendant, around December 20, 2013, did not provide goods or services to F in the said C office.