Defendant shall be punished by imprisonment for a year and six months, and by a fine of forty thousand won.

The defendant does not pay the above fine.

Punishment of the crime

The Defendant is the actual operator of “F” in the following cities:

No person shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving any goods or service.

Nevertheless, the Defendant issued false tax invoices on terms of receiving commission fees from communications corporations, etc., and had the intent to issue false tax invoices in order to create data on purchase.

1. Submission of a list of total tax invoices by customer;

A. A. Around July 25, 2011, the following facts: (a) around July 25, 201, on the Hysan Tax Office reported value added tax on January 201, 201, (b) entered a false copy of a list of accounts of accounts of accounts of accounts of accounts and accounts in the Government, and submitted to the Government, even though there was no fact that (i) the supply value of goods or services equivalent to KRW 120,290,00 in total, the supply value of the HPS industry; and (ii) the supply value of goods or services equivalent to KRW 74,531,00 in total, as if the goods or services were supplied.

B. Around January 25, 2012, the fact that the report on value added was filed on the second half of 2011 was filed with the Government, stating in falsity one copy of the total sum of the supply values of the HPS SS-based 135,047,00 won, (192,20,000 won in total, (210,000 won in total, and (50,340,000 won in total, in the supply value to the title of the oil source industry, and (2) 71,210,000 won in total, and (50,340,000 won in total, as if the goods or services were supplied to the title of the oil source industry.

(c)

On July 25, 2012, when filing a report of value added tax on the first day of the year 2012, goods or services equivalent to KRW 245,263,100 in total (State) supply value of the APS industry, KRW 41,545,00 in total (State) MMM AD, KRW 50,767,00 in total supply value, KRW 50,767,00 in supply value, and KRW 22,735,00 in United Nations, even though there was no fact that the goods or services amounting to KRW 22,735,00 in total are supplied to CF.