Defendants shall be punished by a fine of KRW 10 million.

Defendant

If A does not pay the above fine, 50.

Punishment of the crime

Defendant

A is the representative director of corporation B, and the defendant corporation B is a corporation established on June 29, 200 for the purpose of manufacturing and selling information and communications equipment in the apartment-type factory 301, the apartment-type factory 323, Ansan-si.

1. Defendant A

(a) No person who submits a list of total tax invoices by seller shall submit to the Government any sale under the Value-Added Tax Act and any list of total tax invoices by seller entered false matters without supplying or being supplied with any goods or services;

Nevertheless, during the period from January 1, 2009 to December 31, 2010, the Defendant received a false tax invoice from G even though he did not receive goods equivalent to KRW 2,367,250,000 from the supply price of KRW 2,367,250,00 from the office of Ansan-si member B Co., Ltd., Ltd., and submitted four copies of the total supply price from July 25, 2009 to January 25, 201, stating the false supply price of KRW 2,367,250,000, as shown in the separate criminal facts list, to the Government.

(b) No list of total tax invoices by customer shall be submitted to the Government under the Value-Added Tax Act by customer, stating in falsity the list of total tax invoices by customer;

Nevertheless, during the period from January 1, 2009 to December 31, 2010, the Defendant supplied F (Representative G) goods equivalent to KRW 1.1 billion in total of the supply values at the above B office, and provided goods equivalent to KRW 2,367,250,000 in total of the supply values in excess of the above supply values. However, although there was no false tax invoice issued to G, the Defendant issued four copies of the total supply values at each sales office at Ansan-dong from July 25, 2009 to January 25, 201, stating false supply values of KRW 2,367,250,000 in the attached list of criminal facts.

2. The defendant.