A Imprisonment with prison labor for six months, for five years, and for a fine of 600,000,000 won, respectively.

Defendant

B above.

[2011 Gohap1180] Defendant B operated the corporation I for real estate rental and construction business.

Defendant

B around October 30, 2008, around 5, 2008, no goods or services were supplied to N, the president of K L (Representative M) Co., Ltd. located in Namyang-si, Gyeonggi-do for the purpose of being awarded a contract for construction work at the above office of the company located in Seocho-gu, Seoul, Seoul, for the purpose of being awarded a contract for the construction work, but he issued the value of supply 245,00,000 and the false tax invoice 227,40,000.

In addition, around November 31, 2008, the false tax invoices consisting of 524,800,000 supply value and 350,000,0000 supply value and 245,000,000,0000 won on December 29, 2008, 3 of false tax invoices consisting of 262,400,0000, and 3 of false tax invoices consisting of 367,400,000 supply value and 367,40,000 supply value around January 30, 2009, 1 of false tax invoices consisting of 384,50,000,000 won on February 27, 2009, and 1 of false tax invoices consisting of 393,500,000,000 supply value around March 31, 209.

Accordingly, Defendant B issued 9 false tax invoices worth KRW 3,000,000,000 in total for profit-making purposes.

[2012Gohap315] Defendant B is a major shareholder and a de facto manager of P Co., Ltd., P Co., Ltd. (hereinafter “O”), P Co., Ltd. (hereinafter “P”), and Q Q Co., Ltd. (hereinafter “P”), and Defendant A is a representative director in the name of O and an auditor of P.

1. Defendant B’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and Defendant B’s fraud, knowing that the Plaintiff (S) changed its trade name to S on September 27, 2010 and the lessee of T, an artificial island being constructed within the distribution district of Han River Citizens’ Park, Seocho-gu, Seoul, Seoul, is in physical color, Defendant B submitted a letter of intent to rent to S on August 4, 2010, in the name of Japanese corporation V (hereinafter “V”), a representative director of U, Japan, a representative director of U, as well as B and C in the name of representative U, V, a representative of V, on August 11, 2010.