A defendant shall be punished by imprisonment for not less than eight months and by a fine not exceeding 6,00,000 won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative of D Co., Ltd. established for the purpose of Communications Corporation.

No person shall deliver or receive the tax invoices without supplying the goods or services as prescribed by the Value-Added Tax Act, and shall submit to the Government the list of the tax invoices by seller by customer entered falsely.

1. False submission of a list of total tax invoices by seller or seller, January 2010;

A. On April 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax for the first period of 1, 2010 on the Sungdong Tax Division; (b) from January 1, 2010 to the same year; and (c) on the fact, the Defendant

3. During the period of up to 31.31. A list of tax invoices by seller stating to the effect that the supply price of services equivalent to KRW 827,460,00 is supplied or services equivalent to KRW 827,480,000 from the supply price of interest and communications (hereinafter “interest information and communications”) was supplied or services equivalent to KRW 827,480,000 from the interest and communications corporation (hereinafter “interest information and communications”), were not provided during the period of up to 827,460,000 from the supply price of interest and communications, the supply price of services equivalent to KRW 827,460,000 from the supply price of interest and communications was provided.

B. On July 25, 2010, the Defendant filed a final return on the value-added tax base for the first year of 2010 with Sungdong Tax Office on July 25, 2010, and the facts are the same from April 1, 2010 to the same year.

6. During the period of up to 30.30, a false list of tax invoices by seller was submitted to the effect that services equivalent to 720,000,000 won are supplied in the interest information and communications, or services equivalent to 764,000,000 won are supplied from the EMT (hereinafter “ET”), or that services equivalent to 764,00,000,000 won were supplied in the interest information and communications, and that services amounting to 764,00,000,000 won were supplied from EM.

2. False submission of a list of total tax invoices by seller or seller of second period, 2010;

A. The Defendant on October 25, 2010.