A shall be punished by a fine of KRW 3.5 million, and Defendant B shall be punished by a fine of KRW 3.0 million.

Defendant

A The above fine shall be imposed.

1. On January 14, 201, Defendant B was sentenced to one year of imprisonment with prison labor for a crime of violating the Punishment of Tax Evaders Act, etc. by the Seoul Northern District Court on March 30, 201, and the judgment became final and conclusive on March 30, 201, Defendant B is the actual operator of “E”, which is the medium- and high-public machinery wholesale business wholesale and retail business located in Busan District Court.

On July 25, 2009, the Defendant reported the value-added tax for the first period of the year 2009 to Busan Jin Tax Office, and submitted a false statement in the list of the total tax invoice by buyer, as if the Defendant supplied goods equivalent to KRW 341,70,000 to 11 companies, such as Jeju TPP, etc., without supplying goods or services.

B. On the same day as described in the above paragraph (a), the Defendant filed a list of total tax invoices by entering the list of total tax invoices into the list of total tax invoices as if he received goods of KRW 326,400,000 from (ju) M&C without being supplied with goods or services.

C. On January 25, 2010, the Defendant filed a return on value-added tax for the second period of February 2009 with the Busan District Tax Office, stating the false statement in the list of the total tax invoice by buyer, as if the Defendant supplied goods equivalent to KRW 322,760,00 to 11 companies, such as F companies, etc. in spite of the supply of goods or services.

On the same day as described in paragraph (c) above, the Defendant submitted a list of total tax invoices by entering the list of total tax invoices into the list of total tax invoices, as if he received goods of KRW 87,391,91,919 from six enterprises, such as the State and the State, without being supplied goods or services, when filing the return of value-added tax for the second period of 2009

2. Defendant A is a person who has been engaged in the sales business of small- and medium-sized machinery with the trade name called Busan-gu G. A.

The defendant from January 1, 2009 to the same year.

6. Between 30.30 and 30.0,000 won and 5.2 million won and 97 million won for each transaction in the above G. A tax invoice shall also be issued.