In the case of the crimes No. 1 and No. 2 in the judgment of the defendant, a fine of 6,00,000 won shall be imposed for the crimes No. 3 in the judgment.

Punishment of the crime

[criminal record] On December 17, 2015, the Defendant was sentenced to the suspension of the execution of six months in the Busan District Court for a crime of violating the Punishment of Tax Offenses Act, and the said judgment became final and conclusive on December 25, 2015.

[2] On July 20, 2013, the Defendant: (a) lent the name of a business operator from C on July 20, 2013; (b) established D (business operator registration number: E); (c) received the account transfer; (d) issued false tax invoices to unspecified multiple companies; and (e) committed so-called “data” crime that enables them to unfairly deduct value-added taxes, or to justify transactions by receiving false tax invoices from unrelated business operators instead of false tax invoices.

1. No person who violates the Electronic Financial Transactions Act shall transfer or acquire any electronic card, electronic information equivalent thereto, confidential information, etc. of electronic financial transactions;

On July 2013, in the vicinity of the post office located in Busan Dong-dong, the Defendant taken over the head of the Tong, which is an access medium, by receiving the passbook, security card, etc. connected to C’s post office account (F) from C.

2. No person who violates the Punishment of Tax Evaders Act shall submit to the Government a list of invoices of tax accounts by customer entering false matters in the absence of supply of goods or services, or without receiving such supply;

On January 27, 2014, the Defendant filed a report on value-added tax for the second term of February 2013 at the Busan District Tax Office located in 263 as the superintendent of Busan District, and submitted to the tax office a list of total tax invoices for each customer recorded in the false statement as if the Defendant issued tax invoices amounting to KRW 409,50,000, in total, to seven companies listed in the list of crimes committed in the attached Table, such as Indones Processing Business Group G (H and representative I), notwithstanding that he did not supply goods or services to the seven companies listed in the list of crimes.

3. On January 2016, the Defendant also got a police investigation by around C with the charge of issuing a false tax invoice using the above name D, and C is suspended from the execution of the crime of violation of the Punishment of Tax Evaders Act.