Defendant

A Imprisonment for one year, and each of the Defendant Company B shall be punished by a fine of 20,000,000 won.

However, the defendant A.

Punishment of the crime

Defendant

A is a corporation that was established for the purpose of retailing petroleum products from August 1, 2009 to December 201, 2013, and the defendant limited liability company B is a corporation that was established for retailing petroleum products.

1. The receipt of the false tax invoice;

(a) No person who is a defendant A shall receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services;

On December 31, 2012, the Defendant issued a false tax invoice as if the Defendant received fuel oil supply amounting to KRW 94 billion from F, although the Defendant did not receive fuel oil from F, in fact at a limited company B office at F, a false tax invoice from F, even though he did not receive fuel oil supply.

B. Defendant B, at the above temporary location, was delivered tax account statements to Defendant B without supplying goods or services as above, at the Defendant’s representative.

2. The fact that a list of total tax invoices is submitted;

A. On April 25, 2013, Defendant A filed a preliminary return on the value-added tax at the female tax office located in 948-5, from April 25, 2013, around the number of shares at the time of loan, Defendant A submitted a false list of total tax invoices by seller prepared as if he/she had received goods or services from G, even though he/she had not received goods or services from G, to the said female tax office.

2) Defendant B, at the above temporary location, submitted to the above several tax offices a list of total tax invoices by seller prepared falsely even though A, the representative of the Defendant, did not receive the goods or services as above, with respect to the Defendant’s business.

B. Around July 25, 2013, Defendant A received goods or services from G when filing a final return on the value-added tax at a female tax office located in 948-5, a total number of shares at around July 25, 2013, with the number of shares at around July 25, 2013.