Defendant

A shall be punished by a fine of KRW 2,000,000 by a fine of KRW 10,000,000.

The above fine is imposed against the Defendants.

Punishment of the crime

Defendant

B On June 2, 2012, the Seoul Northern District Court was sentenced to 6 months of imprisonment and 2 years of suspended execution as a violation of the Punishment of Tax Evaders Act, and the judgment became final and conclusive on June 30, 2012.

1. No person who issues a false tax invoice shall be issued or issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with any goods or services;

Nevertheless, on October 10, 201, the Defendants conspired to prepare and issue one false sales tax invoice in the name of “F” with the content of supplying goods equivalent to KRW 25,000,000,000 from the office of “E” in Dobong-gu Seoul Metropolitan Government’s “E” for “E” for the operation A” located in Dobong-gu Seoul Metropolitan Government, and then prepared and issued a false sales tax invoice in the aggregate of six times from around that time to March 22, 2012, including in the list of crimes.

2. No one who submits a list of total tax invoices by false customer shall supply or provide any goods or services, and shall submit to the Government a list of total tax invoices by customer under the Value-Added Tax Act entered false matters therein;

Nevertheless, on January 27, 2012, the Defendants conspired to make a preliminary return of value-added tax on the second term portion of the year 201 on “F” to the employees of the said tax office in the Dobong Tax Office located in Gangnam-gu Seoul Special Metropolitan City on January 27, 201, the Defendants submitted a list of the total tax invoices by customer, stating as if they were supplied with such goods or services, to the Dobong Construction Industry Co., Ltd. on October 10, 201.

Summary of Evidence

1. Defendant A’s legal statement

1. Examination protocol of Defendant A by the prosecution;

1. Statement that recognizes the facts No. 1 as indicated in the judgment among the suspect interrogation protocol of Defendant B by prosecution;

1. The investigation report (the document attached to the document voluntarily submitted) 1.