A Imprisonment for one year, Defendant B’s imprisonment for four months, and Defendant C Company for a fine of KRW 100,650,000, respectively.

Defendant

A is a person who has been working as a manager of C Co., Ltd. from January 2005 to exercise overall control over the management department of C Co., Ltd., and Defendant B is a person who has been working as a regular manager of C Co., Ltd. from February 2012 to exercise overall control over the sales of fishery products. Defendant C Co., Ltd is a corporation established for the purpose of producing and selling excreta and feed, and the business of processing and selling agricultural, livestock, and fishery products.

1. No person shall issue or receive any tax invoice under the added-value-added tax-related Acts without supplying or receiving goods or services, and may issue or receive any tax invoice under the income tax-related Acts and corporate tax-related Acts;

A. On April 30, 201, the Defendant issued a tax invoice of KRW 36,770,200, as if he had not received the supply of goods or services from the said C office located in the Nam-gu Incheon Metropolitan CityJ, and received a tax invoice of KRW 36,770,200, as if he had not received the supply of the goods or services from the owner of the goods or services, and from March 31, 2015, the Defendant was issued 180 copies of the tax invoice of KRW 15,717,496,496, total amount of the supply price from four companies, including (1) the list of crimes in attached Form 1, from March 31, 2015.

B. Around April 30, 201, the Defendant issued a tax invoice at the above C office, and (ju) at the distribution center in Kacheonan, as if he supplied food materials, etc. equivalent to KRW 36,770,200, even though he did not supply goods or services, issued one copy of the tax invoice under the Value-Added Tax Act, as well as from that time until March 31, 2015, up to March 31, 2015, the Defendant issued 183 copies of the tax invoice equivalent to KRW 15,717,496,496, total supply value to the above (ju) distribution center.

(c)

Upon receipt of an invoice, the Defendant is goods or goods at the above C Office around April 30, 201, and from the point of place (ju) about the State.