The above fine is imposed against the Defendants.

[Basic Facts] Defendant A, C, and C, and joint Defendant D and E established a company selling high-speed cell phones in common with the knowledge of that company, and made false sales data, and made them available for refund and division of value-added taxes. On February 7, 2015, Party B established the Yangcheon-gu Seoul F building and the main cell phone wholesale and retail company H around February 7, 2015. Defendant A established Defendant B, a main cell phone exporter, Defendant B (hereinafter “B”). around February 5, 2015, around the third floor of the Hancheon-gu Seoul Special Metropolitan City I building.

[Criminal facts]

1. No person who commits a joint crime by Defendant A or C shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, or submit to the Government by stating in falsity a list of total tax invoices by seller and by seller;

A. On August 4, 2015, the Defendants issued a false tax invoice, and the co-defendant D and E were issued a false tax invoice amounting to KRW 2,566,646,94 in total ten times from around the time of the issuance of the tax invoice as if they were supplied with the same amount of KRW 396,683,00 from H to November 3, 2015, even though they had not received goods such as a heavy cell phone from H even though they had not received goods such as a mobile phone.

B. The Defendants submitted a list of total tax invoices by false seller, and the co-defendant D and E, before separation, filed a list of total tax invoices by seller between April 1, 2015 and June 30, 2015 at the secondary tax office located in Bupyeong-si, Seocheon-si, 227 at sight, and between June 24, 2015, and the fact is as follows: (a) the Defendants submitted a list of total tax invoices by seller as if they received goods equivalent to KRW 15,395,00 from H, although they were not supplied with goods such as heavy cell phones, and (b) the Defendants submitted a list of total tax invoices by seller from around that time to January 25, 2016.