Defendants shall be punished by a fine of five million won.

Defendant

A fails to pay the above fine, 50,000.

Punishment of the crime

Defendant

A is the representative director of the corporation B, and the defendant B is a corporation established for the purpose of wholesale and retail of computers and peripheral devices.

1. Defendant A

A. (1) On July 24, 201, the Defendant submitted a list of total tax invoices by customer to a public official in default of name, a false list of total tax invoices by customer, stating as if he/she supplied goods or services equivalent to KRW 243,636,363, and 363, even though he/she did not have any fact that he/she supplied goods or services to ASEAN Co., Ltd. on July 24, 201.

(2) On January 22, 2012, the Defendant submitted to the pertinent Incheon Tax Office a list of total tax invoices by sales office, stating falsely as if he/she supplied goods or services equivalent to KRW 122,00,000,000 to D, and KRW 20,000,000 to D, and KRW 172,00,00,000 to the above Ghana, to the public official in charge of false name, notwithstanding the absence of the fact that he/she supplied goods or services to C, D, or the above Ghana.

B. (1) On July 24, 2011, the Defendant submitted a list of total tax invoices by seller to a public official in charge of false name payment, stating as if he was provided with goods or services equivalent to KRW 242,727,272, and KRW 272.

(2) On January 22, 2012, the Defendant submitted a list of total tax invoices by individual supplier, which was falsely entered as if he were supplied with goods or services equivalent to KRW 350,000,000, to a public official in charge of tax payment in his name, notwithstanding the fact that the Defendant was supplied with goods or services from Akroat, Inc.

2. Defendant B, at each of the above dates, places, and above A, the representative director of the defendant, is the defendant.