Defendant shall be punished by a fine of 25 million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The Defendant, together with B, operated D Co., Ltd. with the purpose of Steinty Lease in Seocho-gu Seoul, Seocho-gu, Seoul from December 2009 to October 201, 201.

No aggregate tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate tax invoices by seller.

1. A list of total tax invoices by customer:

A. On April 26, 2010, in collusion with B, the Defendant entered a list of total tax invoices by customer in Gangnam-gu Seoul Metropolitan Government, on a false basis as if he/she supplied goods equivalent to KRW 210,223,000, and submitted a false list of total tax invoices by customer in the amount of KRW 383,223,00,000, including a false entry of the value of supply, as if he/she supplied the gold invoices to a stock company as if he/she had supplied the said amount of KRW 173,00.

B. On July 26, 2010, the Defendant, in collusion with B, submitted a false list of total tax invoices by customer, as if he supplied goods of KRW 80,00,000 to F, although there was no fact that goods were supplied to F.

2. In collusion with B, the Defendant entered the list of total tax invoices by seller in collusion with B, and submitted a false list of total tax invoices by seller of KRW 676,261,00,000, including false entry of the supply value from G as if he was supplied with goods of KRW 481,261,00, even though the fact was not supplied with goods from the wall transmission by the stock company.

Summary of Evidence

1. Defendant's legal statement;

1. A list of total tax invoices by customer and by seller;